<SEC-DOCUMENT>0000950123-11-082115.txt : 20110901
<SEC-HEADER>0000950123-11-082115.hdr.sgml : 20110901
<ACCEPTANCE-DATETIME>20110901170129
ACCESSION NUMBER:		0000950123-11-082115
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		21
CONFORMED PERIOD OF REPORT:	20110731
FILED AS OF DATE:		20110901
DATE AS OF CHANGE:		20110901

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			H&R BLOCK INC
		CENTRAL INDEX KEY:			0000012659
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				440607856
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06089
		FILM NUMBER:		111071587

	BUSINESS ADDRESS:	
		STREET 1:		ONE H&R BLOCK WAY
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64105
		BUSINESS PHONE:		8168543000

	MAIL ADDRESS:	
		STREET 1:		ONE H&R BLOCK WAY
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64105
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>c65967e10vq.htm
<DESCRIPTION>FORM 10-Q
<TEXT>
<HTML>
<HEAD>
<TITLE>e10vq</TITLE>
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<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

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<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 12pt; font-family: Arial, Helvetica">UNITED
    STATES</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 12pt; font-family: Arial, Helvetica">SECURITIES
    AND EXCHANGE COMMISSION</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 12pt; font-family: Arial, Helvetica">Washington,&#160;D.C.
    20549</FONT></B>
</DIV>

<DIV style="margin-top: 2pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 16pt; font-family: Arial, Helvetica"><FONT style="white-space: nowrap">FORM&#160;10-Q</FONT></FONT></B>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 11pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="12%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="87%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
</TR>
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<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <I><FONT style="font-size: 11pt">(Mark One)</FONT></I>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    [<B>X</B>]
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    QUARTERLY REPORT PURSUANT TO SECTION&#160;13 OR 15(d) OF THE
    SECURITIES EXCHANGE ACT OF 1934 <!-- XBRL,dc -->
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    <B>For the quarterly period ended July&#160;31,
    2011</B><!-- /XBRL,dc -->
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
    <!-- /XBRL,dc -->
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="3" align="center" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    OR
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    [&#160;&#160;]
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    TRANSITION REPORT PURSUANT TO SECTION&#160;13 OR 15(d) OF THE
    SECURITIES EXCHANGE ACT OF 1934
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    <B>For the transition period
    from&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;to&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</B>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Commission file
    number 1-6089</FONT></B>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c6596700.gif" alt="(H & R BLOCK LOGO)">
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 12pt; font-family: Arial, Helvetica">H&#038;R
    Block, Inc.</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 8pt">(Exact name of registrant as
    specified in its charter)</FONT></B>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 12pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
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<TR valign="bottom">
<TD align="center" valign="top" style="font-family: Arial, Helvetica">
    <B>MISSOURI<BR>
    <FONT style="font-size: 8pt">(State or other jurisdiction of<BR>
    incorporation or organization)</FONT></B>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top" style="font-family: Arial, Helvetica">
    <B>44-0607856<BR>
    <FONT style="font-size: 8pt">(I.R.S. Employer<BR>
    Identification No.)</FONT></B><FONT style="font-size: 8pt">
    </FONT>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 12pt; font-family: Arial, Helvetica">One
    H&#038;R Block Way<BR>
    Kansas City, Missouri 64105<BR>
    </FONT><FONT style="font-size: 8pt; font-family: Arial, Helvetica">(Address
    of principal executive offices, including zip code)<BR>
    </FONT><FONT style="font-size: 12pt; font-family: Arial, Helvetica"><FONT style="white-space: nowrap">(816)&#160;854-3000</FONT></FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 8pt">(Registrant&#146;s telephone
    number, including area code)</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Indicate by check mark whether the registrant (1)&#160;has filed
    all reports required to be filed by Section&#160;13 or 15(d) of
    the Securities Exchange Act of 1934 during the preceding
    12&#160;months (or for such shorter period that the registrant
    was required to file such reports), and (2)&#160;has been
    subject to such filing requirements for the past 90&#160;days.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Yes&#160;<U>&#160;&#160;<FONT face="Symbol">&#214;</FONT>&#160;&#160;</U>&#160;&#160;No&#160;<U>&#160;&#160;&#160;&#160;&#160;&#160;&#160;</U>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Indicate by check mark whether the registrant has submitted
    electronically and posted on its corporate Web site, if any,
    every Interactive Data File required to be submitted and posted
    pursuant to Rule&#160;405 of
    <FONT style="white-space: nowrap">Regulation&#160;S-T</FONT>
    (&#167;&#160;232.405 of this chapter) during the preceding
    12&#160;months (or for such shorter period that the registrant
    was required to submit and post such files).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Yes&#160;<U>&#160;&#160;<FONT face="Symbol">&#214;</FONT>&#160;&#160;</U>&#160;&#160;No&#160;<U>&#160;&#160;&#160;&#160;&#160;&#160;&#160;</U>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Indicate by check mark whether the registrant is a large
    accelerated filer, an accelerated filer, a non-accelerated
    filer, or a smaller reporting company. See the definitions of
    &#147;large accelerated filer,&#148; &#147;accelerated
    filer&#148; and &#147;smaller reporting company&#148; in
    <FONT style="white-space: nowrap">Rule&#160;12b-2</FONT>
    of the Exchange Act. (Check one) :
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="23%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="24%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="24%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="26%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Large accelerated
    filer<U>&#160;<FONT face="Symbol">&#214;</FONT>&#160;</U>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
    Accelerated filer<U>&#160;&#160;&#160;&#160;&#160;</U>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
    Non-accelerated filer&#160;<U>&#160;&#160;&#160;&#160;&#160;</U>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    Smaller reporting company<U>&#160;&#160;&#160;&#160;&#160;</U>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" align="center" valign="top">
    (Do not check if a smaller reporting company)
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Indicate by check mark whether the registrant is a shell company
    (as defined in
    <FONT style="white-space: nowrap">Rule&#160;12b-2</FONT>
    of the Exchange
    Act).&#160;Yes&#160;<U>&#160;&#160;&#160;&#160;&#160;&#160;&#160;</U>&#160;&#160;No&#160;<U>&#160;&#160;<FONT face="Symbol">&#214;</FONT>&#160;&#160;</U>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The number of shares outstanding of the registrant&#146;s Common
    Stock, without par value, at the close of business on
    July&#160;31, 2011 was 305,766,188&#160;shares.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->
</DIV><!-- END PAGE WIDTH -->
<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->

<DIV style="font-size: 0pt; margin-left: 0%; width: 99%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c6596701.gif" alt="(H & R BLOCK LOGO)">
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 14pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica"><FONT style="white-space: nowrap">Form&#160;10-Q</FONT>
    for the Period Ended July&#160;31, 2011</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 99%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Table of
    Contents</FONT></B>
</DIV>

<DIV style="font-size: 4pt; margin-left: 0%; width: 99%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
<DIV align="left">
<!-- TOC -->
</DIV>

<DIV align="left">
<A name="C65967tocpage"></A>
</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="17%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="78%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=quadleft -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=quadright -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="3" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">Page
    </FONT>
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    PART&#160;I</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Financial Information</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967101'>Item&#160;1.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967101'>Condensed Consolidated Balance Sheets<BR>
    July&#160;31, 2011 and April&#160;30, 2011</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967102'>Condensed Consolidated Statements of Operations
    and<BR>
    Comprehensive Income (Loss)<BR>
    Three Months Ended July&#160;31, 2011 and 2010</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967103'>Condensed Consolidated Statements of Cash
    Flows<BR>
    Three Months Ended July&#160;31, 2011 and 2010</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967104'>Notes to Condensed Consolidated Financial
    Statements</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967105'>Item&#160;2.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967105'>Management&#146;s Discussion and Analysis of
    Financial Condition and Results of Operations</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967106'>Item&#160;3.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967106'>Quantitative and Qualitative Disclosures about
    Market Risk</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    30
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967107'>Item&#160;4.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967107'>Controls and Procedures</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    30
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 9pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    <A HREF='#C65967108'>PART&#160;II
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Other Information</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967109'>Item&#160;1.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967109'>Legal Proceedings</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    30
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967110'>Item&#160;1A.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967110'>Risk Factors</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    34
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967111'>Item&#160;2.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967111'>Unregistered Sales of Equity Securities and Use
    of Proceeds</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    34
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -11pt; margin-left: 26pt">
    <A HREF='#C65967112'>Item&#160;6.</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967112'>Exhibits</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 12pt">
<TD colspan="3">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD colspan="3" valign="top" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#C65967113'>SIGNATURES</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD>&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    36
</TD>
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 10pt">
<TD colspan="7">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 2pt">
<TD colspan="7" valign="top" style="font-family: Arial, Helvetica">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%; border-bottom: 1pt solid #000000"></DIV>
</TD>
</TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv10w1.htm">EX-10.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv10w2.htm">EX-10.2</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv10w3.htm">EX-10.3</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv10w4.htm">EX-10.4</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv10w5.htm">EX-10.5</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv31w1.htm">EX-31.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv31w2.htm">EX-31.2</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv32w1.htm">EX-32.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="c65967exv32w2.htm">EX-32.2</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="hrb-20110731.xml">EX-101 INSTANCE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="hrb-20110731.xsd">EX-101 SCHEMA DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="hrb-20110731_cal.xml">EX-101 CALCULATION LINKBASE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="hrb-20110731_lab.xml">EX-101 LABELS LINKBASE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="hrb-20110731_pre.xml">EX-101 PRESENTATION LINKBASE DOCUMENT</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="hrb-20110731_def.xml">EX-101 DEFINITION LINKBASE DOCUMENT</A></FONT></TD></TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV align="left">
<!-- /TOC -->
</DIV>
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<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c6596701.gif" alt="(H & R BLOCK LOGO)">
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

    <B><FONT style="font-size: 11pt; font-family: Arial, Helvetica"><!-- XBRL,bs --><A name='C65967101'>CONDENSED
    CONSOLIDATED BALANCE SHEETS</A>
    <!-- XBRL,body -->&#160;</FONT></B><FONT style="font-size: 8pt; font-family: Arial, Helvetica">(amounts
    in 000s, except share and per share amounts)
    </FONT>
</DIV>

<DIV style="font-size: 5pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="72%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">As
    of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">July&#160;31,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">April&#160;30,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 2pt" valign="bottom" align="center">
<TD colspan="8" align="left" valign="bottom">
    <DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Unaudited)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="center" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    <B>ASSETS</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Cash and cash equivalents
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,012,709
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,677,844
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Cash and cash equivalents&#160;&#150; restricted
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44,402
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    48,383
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Receivables, less allowance for doubtful accounts of $67,582 and
    $67,466
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    329,388
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    492,290
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Prepaid expenses and other current assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    281,326
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    259,214
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 36pt">
    Total current assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,667,825
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,477,731
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Mortgage loans held for investment, less allowance for loan
    losses of $91,303 and $92,087
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    466,663
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    485,008
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Property and equipment, at cost, less accumulated depreciation
    and amortization of $694,321 and $677,220
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    295,220
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    307,320
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Intangible assets, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    360,035
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    367,919
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Goodwill
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    742,611
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    846,245
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    775,698
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    723,738
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 36pt">
    Total assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,308,052
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,207,961
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="line-height: 9pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="center" valign="bottom" style="font-family: Arial, Helvetica">
    <B>LIABILITIES AND STOCKHOLDERS&#146; EQUITY</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    <B>Liabilities:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Customer banking deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    666,268
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    852,220
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Accounts payable, accrued expenses and other current liabilities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    522,130
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    618,070
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Accrued salaries, wages and payroll taxes
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    83,257
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    257,038
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Accrued income taxes
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    275,639
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    458,910
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Current portion of long-term debt
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    30,940
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,437
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Federal Home Loan Bank borrowings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 36pt">
    Total current liabilities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,603,234
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,214,675
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Long-term debt
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,019,431
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,049,754
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other noncurrent liabilities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    451,510
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    493,958
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 36pt">
    Total liabilities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,074,175
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,758,387
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    <B>Commitments and contingencies</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    <B>Stockholders&#146; equity:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Common stock, no par, stated value $.01 per share,
    800,000,000&#160;shares authorized, shares issued of 412,440,599
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,124
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,124
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Additional paid-in capital
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    808,668
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    812,666
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Accumulated other comprehensive income
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,692
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,233
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Retained earnings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,437,011
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,658,103
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Less treasury shares, at cost
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,028,618
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,036,552
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 36pt">
    Total stockholders&#146; equity
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,233,877
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,449,574
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 45pt">
    Total liabilities and stockholders&#146; equity
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,308,052
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,207,961
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="font-size: 6pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
<!-- /XBRL,bs -->
<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Arial, Helvetica">See Notes to
    Condensed Consolidated Financial Statements
    </FONT>
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    1
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c6596701.gif" alt="(H & R BLOCK LOGO)"><FONT style="font-family: Arial, Helvetica">
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>


<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="50%"></TD>
    <TD width="50%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">    <A name='C65967102'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">
    <!-- XBRL,in -->CONDENSED CONSOLIDATED STATEMENTS OF<BR>
    OPERATIONS AND COMPREHENSIVE INCOME (LOSS)</A>
    <!-- XBRL,body --></FONT></B></TD>
    <TD nowrap align="right">    <B><FONT style="font-size: 11pt; font-family: Arial, Helvetica"></FONT></B><FONT style="font-size: 8pt; font-family: Arial, Helvetica">(Unaudited,
    amounts in 000s,<BR>
    except per share amounts)
    </FONT></TD>
</TR>

</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="75%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 2pt" valign="bottom" align="center">
<TD colspan="8" align="left" valign="bottom">
    <DIV style="font-size: -4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 2pt" valign="bottom" align="center">
<TD colspan="8" align="left" valign="bottom">
    <DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Revenues:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Service revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    240,563
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    247,419
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Product and other revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    16,638
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    16,753
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Interest income
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,433
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,302
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    267,634
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    274,474
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Expenses:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Cost of revenues:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Compensation and benefits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    160,255
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    168,047
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Occupancy and equipment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    94,045
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    94,702
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Depreciation and amortization of property and equipment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,048
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23,065
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Provision for bad debt and loan losses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,823
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,049
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Interest
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23,301
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22,962
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    49,528
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    49,191
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    357,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    368,016
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Impairment of goodwill
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    99,697
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Selling, general and administrative expenses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    108,166
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    117,029
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    564,863
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    485,045
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Operating loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (297,229
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (210,571
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Other income, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,087
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,254
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Loss from continuing operations before tax benefit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (293,142
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (207,317
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Income tax benefit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (119,699
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (79,679
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Net loss from continuing operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (173,443
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (127,638
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Net loss from discontinued operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,655
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,043
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Net loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (175,098
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (130,681
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Basic and diluted loss per share:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Net loss from continuing operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.57
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.40
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Net loss from discontinued operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.01
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Net loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.57
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.41
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Basic and diluted shares
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    305,491
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    319,690
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Dividends paid per share</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    0.15
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    0.15
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Comprehensive income (loss):</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Net loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (175,098
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (130,681
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Change in unrealized gain on
    <FONT style="white-space: nowrap">available-for-sale</FONT>
    securities, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    975
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (306
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Change in foreign currency translation adjustments
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    484
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (4,020
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Comprehensive loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (173,639
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (135,007
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="font-size: 6pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
<!-- /XBRL,in -->
<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Arial, Helvetica">See Notes to
    Condensed Consolidated Financial Statements
    </FONT>
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    2
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c6596701.gif" alt="(H & R BLOCK LOGO)"><FONT style="font-family: Arial, Helvetica">
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>


<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="50%"></TD>
    <TD width="50%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">    <A name='C65967103'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">
    <!-- XBRL,cf -->CONDENSED CONSOLIDATED STATEMENTS OF CASH
    FLOWS</A> <!-- XBRL,body --></FONT></B></TD>
    <TD nowrap align="right">    <B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">
    </FONT></B><FONT style="font-size: 8pt; font-family: Arial, Helvetica">(unaudited,
    amounts in 000s)
    </FONT></TD>
</TR>

</TABLE>

<DIV style="font-size: 5pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="73%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 10pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 2pt" valign="bottom" align="center">
<TD colspan="8" align="left" valign="bottom">
    <DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 6pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Net cash used in operating activities</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (394,549
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (348,251
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Cash flows from investing activities:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Purchases of
    <FONT style="white-space: nowrap">available-for-sale</FONT>
    securities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (39,275
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Principal repayments on mortgage loans held for investment, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,192
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    17,618
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Purchases of property and equipment, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (10,953
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (8,634
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Payments made for business acquisitions, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,457
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (33,226
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Proceeds from sale of businesses, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,230
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26,387
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Franchise loans:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 30pt">
    Loans funded
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (16,477
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (33,720
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 30pt">
    Payments received
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,320
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,724
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Other, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    18,167
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    18,848
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <B>Net cash used in investing activities</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (14,253
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (6,003
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Cash flows from financing activities:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Customer banking deposits, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (186,245
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (121,401
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Dividends paid
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (45,894
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (48,692
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Repurchase of common stock, including shares surrendered
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,002
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (164,369
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Proceeds from exercise of stock options
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,762
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,500
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Other, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (24,916
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (15,987
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <B>Net cash used in financing activities</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (257,295
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (348,949
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Effects of exchange rates on cash</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    962
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,232
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Net decrease in cash and cash equivalents</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (665,135
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (705,435
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Cash and cash equivalents at beginning of the period</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,677,844
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,804,045
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Cash and cash equivalents at end of the period</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,012,709
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,098,610
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>Supplementary cash flow data:</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Income taxes paid
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    99,357
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    64,651
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Interest paid on borrowings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    37,634
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    27,265
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Interest paid on deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,820
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,915
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    Transfers of foreclosed loans to other assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,573
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,527
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="font-size: 6pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
<!-- /XBRL,cf -->
<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Arial, Helvetica">See Notes to
    Condensed Consolidated Financial Statements
    </FONT>
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    3
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>


<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="50%"></TD>
    <TD width="50%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">    <A name='C65967104'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">NOTES&#160;TO
    CONDENSED CONSOLIDATED FINANCIAL STATEMENTS </FONT></B></TD>
    <TD nowrap align="right">    <B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">
    </FONT></B><FONT style="font-size: 9pt; font-family: Arial, Helvetica">(unaudited)
    </FONT></TD>
</TR>

</TABLE>

<DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</A>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">1.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Summary of
    Significant Accounting Policies</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Basis of Presentation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The condensed consolidated balance sheet as of July&#160;31,
    2011, the condensed consolidated statements of operations and
    comprehensive income (loss) for the three months ended
    July&#160;31, 2011 and 2010, and the condensed consolidated
    statements of cash flows for the three months ended
    July&#160;31, 2011 and 2010 have been prepared by the Company,
    without audit. In the opinion of management, all adjustments,
    which include only normal recurring adjustments, necessary to
    present fairly the financial position, results of operations and
    cash flows at July&#160;31, 2011 and for all periods presented
    have been made.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    &#147;H&#038;R Block,&#148; &#147;the Company,&#148;
    &#147;we,&#148; &#147;our&#148; and &#147;us&#148; are used
    interchangeably to refer to H&#038;R Block, Inc. or to H&#038;R
    Block, Inc. and its subsidiaries, as appropriate to the context.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Certain information and footnote disclosures normally included
    in financial statements prepared in accordance with
    U.S.&#160;generally accepted accounting principles have been
    condensed or omitted. These condensed consolidated financial
    statements should be read in conjunction with the financial
    statements and notes thereto included in our April&#160;30, 2011
    Annual Report to Shareholders on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
    All amounts presented herein as of April&#160;30, 2011 or for
    the year then ended, are derived from our April&#160;30, 2011
    Annual Report to Shareholders on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Management Estimates
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The preparation of financial statements in conformity with
    generally accepted accounting principles requires management to
    make estimates and assumptions that affect the reported amounts
    of assets and liabilities and disclosure of contingent assets
    and liabilities at the date of the financial statements, and the
    reported amounts of revenues and expenses during the reporting
    periods. Significant estimates, assumptions and judgments are
    applied in the determination of our allowance for loan losses,
    potential losses from loan repurchase and indemnity obligations
    associated with our discontinued mortgage business, contingent
    losses associated with pending litigation, fair value of
    reporting units, valuation allowances based on future taxable
    income, reserves for uncertain tax positions, credit losses on
    receivable balances and related matters. Estimates have been
    prepared on the basis of the most current and best information
    available as of each balance sheet date. As such, actual results
    could differ materially from those estimates.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Seasonality of
    Business
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our operating revenues are seasonal in nature with peak revenues
    occurring in the months of January through April. Therefore,
    results for interim periods are not indicative of results to be
    expected for the full year.
</DIV>
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<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">2.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Subsequent
    Event</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In August 2011, our Board of Directors approved a non-binding
    letter of intent to sell substantially all assets of RSM
    McGladrey Business Services, Inc. (RSM) to McGladrey&#160;&#038;
    Pullen LLP (M&#038;P) which is described in a recently issued
    <FONT style="white-space: nowrap">Form&#160;8-K.</FONT>
    The sale is dependent on, among other factors, the ability of
    M&#038;P to raise financing for the purchase, and is expected to
    be completed by calendar year end. We also announced we are
    evaluating strategic alternatives for RSM EquiCo, Inc. (EquiCo).
    We recorded a $99.7&#160;million impairment of goodwill in the
    first quarter for reporting units in our Business Services
    segment based on these events. These amounts related to the sale
    of RSM may fluctuate based on adjustments to the purchase price
    at closing as well as the additional realization of tax benefits
    related to the sale. M&#038;P will also assume substantially all
    liabilities, including contingent payments and lease obligations.
</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">3.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Loss Per Share
    and Stockholders&#146; Equity</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Basic and diluted loss per share is computed using the two-class
    method. The two-class method is an earnings allocation formula
    that determines net income per share for each class of common
    stock and participating security according to dividends declared
    and participation rights in undistributed earnings.
</DIV>
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<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    4
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Per share amounts are computed by dividing net income from
    continuing operations attributable to common shareholders by the
    weighted average shares outstanding during each period. The
    dilutive effect of potential common shares is included in
    diluted earnings per share except in those periods with a loss
    from continuing operations. Diluted earnings per share excludes
    the impact of shares of common stock issuable upon the lapse of
    certain restrictions or the exercise of options to purchase
    14.5&#160;million shares and 14.7&#160;million shares for the
    three months ended July&#160;31, 2011 and 2010, respectively, as
    the effect would be antidilutive due to the net loss from
    continuing operations during each period.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The computations of basic and diluted loss per share from
    continuing operations are as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="71%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="11%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s, except per
    share amounts)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss from continuing operations attributable to shareholders
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (173,443
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (127,638
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Amounts allocated to participating securities (nonvested shares)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (114
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (20
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss from continuing operations attributable to common
    shareholders
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (173,557
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (127,658
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Basic weighted average common shares
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    305,491
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    319,690
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Potential dilutive shares
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Dilutive weighted average common shares
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    305,491
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    319,690
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Loss per share from continuing operations:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Basic
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.57
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.40
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Diluted
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.57
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (0.40
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The weighted average shares outstanding for the three months
    ended July&#160;31, 2011 decreased to 305.5&#160;million from
    319.7&#160;million for the three months ended July&#160;31, 2010
    primarily due to share repurchases completed in the prior year.
    During the three months ended July&#160;31, 2010, we purchased
    and immediately retired 15.5&#160;million shares of our common
    stock at a cost of $235.7&#160;million.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During the three months ended July&#160;31, 2011 and 2010, we
    issued 0.5&#160;million and 0.9&#160;million shares of common
    stock, respectively, due to the exercise of stock options,
    employee stock purchases and vesting of nonvested shares.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During the three months ended July&#160;31, 2011, we acquired
    0.1&#160;million shares of our common stock at an aggregate cost
    of $2.0&#160;million, and during the three months ended
    July&#160;31, 2010, we acquired 0.2&#160;million shares at an
    aggregate cost of $3.4&#160;million. Shares acquired during
    these periods represented shares swapped or surrendered to us in
    connection with the vesting of nonvested shares and the exercise
    of stock options.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During the three months ended July&#160;31, 2011, we granted
    2.3&#160;million stock options and 0.9&#160;million nonvested
    shares and units in accordance with our stock-based compensation
    plans. The weighted average fair value of options granted was
    $3.37 for management options. These awards vest over a three
    year period with one-third vesting each year. Stock-based
    compensation expense of our continuing operations totaled
    $4.1&#160;million and $3.4&#160;million for the three months
    ended July&#160;31, 2011 and 2010, respectively. At
    July&#160;31, 2011, unrecognized compensation cost for options
    totaled $9.6&#160;million, and for nonvested shares and units
    totaled $22.5&#160;million.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    5
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->
<!-- XBRL,n -->
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">4.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Receivables</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our short-term receivables consist of the following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="70%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">July&#160;31,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">April&#160;30,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Business Services receivables
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    224,631
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    281,847
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Loans to franchisees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62,313
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62,181
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Receivables for tax preparation and related fees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    36,203
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    38,930
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Emerald Advance lines of credit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    30,699
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    31,645
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Royalties from franchisees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    707
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,645
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Tax client receivables related to RALs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,971
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,412
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    40,446
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    131,096
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    396,970
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    559,756
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Allowance for doubtful accounts
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (67,582
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (67,466
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    329,388
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    492,290
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The short-term portion of Emerald Advance lines of credit (EAs),
    tax client receivables related to refund anticipation loans
    (RALs) and loans made to franchisees is included in receivables,
    while the long-term portion is included in other assets in the
    condensed consolidated financial statements. These amounts are
    as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="51%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="12" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Emerald Advance<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Tax Client<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Loans<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Lines
    of Credit
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Receivables
    - RALs
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">to
    Franchisees
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="12" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of July&#160;31, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Short-term
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    30,699
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,971
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62,313
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Long-term
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    18,539
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,271
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    123,962
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    49,238
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,242
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    186,275
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of April&#160;30, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Short-term
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    31,645
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,412
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62,181
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Long-term
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,619
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,855
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    110,420
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    53,264
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,267
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    172,601
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We review the credit quality of our EA receivables and tax
    client receivables related to RALs based on pools, which are
    segregated by the year of origination, with older years being
    deemed more unlikely to be repaid. These amounts as of
    July&#160;31, 2011, by year of origination, are as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="66%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Emerald Advance<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Tax Client<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Lines
    of Credit
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Receivables
    - RALs
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Credit Quality Indicator&#160;&#150; Year of origination:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    2011
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,738
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    2010
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,006
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    86
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    2009
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,953
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,124
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    2008 and prior
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,082
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,032
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Revolving loans
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,459
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    49,238
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,242
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of July&#160;31, 2011 and April&#160;30, 2011,
    $44.6&#160;million and $46.8&#160;million, respectively, of EAs
    were on non-accrual status and classified as impaired, or more
    than 60&#160;days past due. All tax client receivables related
    to RALs are considered impaired.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Loans made to franchisees totaled $186.3&#160;million at
    July&#160;31, 2011, and consisted of $140.0&#160;million in term
    loans made to finance the purchase of franchises and
    $46.3&#160;million in revolving lines of credit made to existing
    franchisees primarily for the purpose of funding their
    off-season needs.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    6
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our allowance for doubtful accounts consists of the following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="72%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">July&#160;31,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">April&#160;30,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Allowance related to:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Emerald Advance lines of credit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,350
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,400
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tax client receivables related to RALs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Loans to franchisees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    All other receivables
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62,232
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    63,066
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    67,582
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    67,466
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Activity in the allowance for doubtful accounts for the three
    months ended July&#160;31, 2011 and 2010 is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="30%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Emerald Advance<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Tax Client<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Loans<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">All<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Lines
    of Credit
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Receivables
    - RALs
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">to
    Franchisees
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Other
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Total
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance as of April&#160;30, 2011
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,400
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    63,066
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    67,466
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Provision
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    950
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,955
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,905
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Recoveries
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    51
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    51
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Charge-offs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,840
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,840
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance as of July&#160;31, 2011
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,350
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62,232
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    67,582
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance as of April&#160;30, 2010
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,239
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,191
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    65,041
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    112,475
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Provision
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    710
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,078
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,790
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Recoveries
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    128
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    128
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Charge-offs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (4
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,015
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,019
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance as of July&#160;31, 2010
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,949
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,193
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    64,232
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    112,374
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There were no changes to our methodology related to the
    calculation of our allowance for doubtful accounts during the
    three months ended July&#160;31, 2011.
</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">5.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Mortgage Loans
    Held for Investment and Related Assets</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The composition of our mortgage loan portfolio as of
    July&#160;31, 2011 and April&#160;30, 2011 is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="47%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="9%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(dollars in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">April&#160;30, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">% of
    Total
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">% of
    Total
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Adjustable-rate loans
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    320,539
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    58
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    333,828
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    58
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Fixed-rate loans
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    233,452
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    42
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    239,146
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    42
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    100
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    572,974
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    100
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Unamortized deferred fees and costs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,975
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,121
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Less: Allowance for loan losses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (91,303
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (92,087
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    466,663
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    485,008
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our loan loss allowance as a percent of mortgage loans was 16.5%
    at July&#160;31, 2011, compared to 16.1% at April&#160;30, 2011.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Activity in the allowance for loan losses for the three months
    ended July&#160;31, 2011 and 2010 is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="57%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="21%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="9" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="11" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="11" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance, beginning of the period
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    92,087
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    93,535
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Provision
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,625
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Recoveries
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    49
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    33
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Charge-offs
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (6,458
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (13,172
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance, end of the period
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91,303
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    88,396
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="11" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="11" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    When determining our allowance for loan losses, we evaluate
    loans less than 60&#160;days past due on a pooled basis, while
    loans we consider impaired, including those loans more than
    60&#160;days past due or
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    7
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    modified as troubled debt restructurings (TDRs), are evaluated
    individually. The balance of these loans and the related
    allowance is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="34%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">April&#160;30, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Portfolio
    Balance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Related
    Allowance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Portfolio
    Balance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Related
    Allowance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Pooled (less than 60&#160;days past due)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    290,762
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,914
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    304,325
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,238
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Impaired:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Individually (TDRs)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    95,417
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    9,499
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    106,328
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,056
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Individually (60&#160;days or more past due)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    167,812
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    70,890
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    162,321
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    69,793
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91,303
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    572,974
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    92,087
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our portfolio includes loans originated by Sand Canyon
    Corporation (SCC) and purchased by H&#038;R Block Bank (HRB
    Bank) which constitute 63% of the total loan portfolio at
    July&#160;31, 2011. We have experienced higher rates of
    delinquency and have greater exposure to loss with respect to
    this segment of our loan portfolio. Our remaining loan portfolio
    totaled $207.3&#160;million and is characteristic of a prime
    loan portfolio, and we believe subject to a lower loss exposure.
    Detail of our mortgage loans held for investment and the related
    allowance at July&#160;31, 2011 is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="46%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(dollars in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Outstanding <BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <FONT style="font-family: Arial, Helvetica">Loan Loss Allowance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">% 30+ Days<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Principal
    Balance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">% of
    Principal
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Past
    Due
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    346,695
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    80,640
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23.3
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44.8
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    All other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,296
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,663
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5.1
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12.4
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91,303
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    16.5
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    32.7
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    %
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Credit quality indicators at July&#160;31, 2011 include the
    following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="56%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="15%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="12" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Credit
    Quality Indicators
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Purchased
    from SCC
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">All
    Other
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Total
    Portfolio
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="12" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Occupancy status:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Owner occupied
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    244,259
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    132,132
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    376,391
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Non-owner occupied
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    102,436
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    75,164
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    177,600
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    346,695
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,296
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Documentation level:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Full documentation
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    105,547
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    150,972
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    256,519
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Limited documentation
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,447
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22,411
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    32,858
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Stated income
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    198,898
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,168
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    220,066
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    No documentation
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    31,803
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,745
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44,548
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    346,695
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,296
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Internal risk rating:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    High
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    143,931
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    357
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    144,288
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Medium
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    202,764
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    202,764
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Low
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    206,939
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    206,939
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    346,695
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,296
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Loans given our internal risk rating of &#147;high&#148; are
    generally originated by SCC, have no documentation or are stated
    income and are non-owner occupied. Loans given our internal risk
    rating of &#147;medium&#148; are generally full documentation or
    stated income, with
    <FONT style="white-space: nowrap">loan-to-value</FONT>
    at origination of more than 80% and have credit scores at
    origination below 700. Loans given our internal risk rating of
    &#147;low&#148; are generally full documentation, with
    <FONT style="white-space: nowrap">loan-to-value</FONT>
    at origination of less than 80% and have credit scores greater
    than 700.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our mortgage loans held for investment include concentrations of
    loans to borrowers in certain states, which may result in
    increased exposure to loss as a result of changes in real estate
    values and underlying economic or market conditions related to a
    particular geographical location. Approximately 52% of our
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    8
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    mortgage loan portfolio consists of loans to borrowers located
    in the states of Florida, California and New York.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Detail of the aging of the mortgage loans in our portfolio that
    are past due as of July&#160;31, 2011 is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="34%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="24" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Less than 60<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">60-89 Days<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">90+Days<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Total<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Days
    Past Due
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Past
    Due
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Past
    Due<SUP style="font-size: 85%; vertical-align: top">(1)</SUP>

    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Past
    Due
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Current
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Total
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="24" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,960
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,886
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    133,767
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    178,613
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    168,082
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    346,695
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    All other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,470
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,735
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    20,479
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    32,684
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    174,612
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,296
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    46,430
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,621
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    154,246
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    211,297
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    342,694
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="25" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="25" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="5%"></TD>
    <TD width="1%"></TD>
    <TD width="94%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(1)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">No
    loans past due 90&#160;days or more are still accruing interest.
    </FONT></TD>
</TR>

</TABLE>

<DIV style="font-size: 3pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Information related to our non-accrual loans is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="75%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31,<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">April&#160;30,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Loans:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    138,277
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    143,358
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22,964
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    14,106
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    161,241
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    157,464
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    TDRs:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,767
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,849
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    178
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    329
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,945
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,178
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Total non-accrual loans
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    165,186
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    160,642
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Information related to impaired loans is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="30%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="14%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Portfolio Balance<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Portfolio Balance<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Total<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">With
    Allowance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">With
    No Allowance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Portfolio
    Balance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Related
    Allowance
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of July&#160;31, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    180,494
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    47,081
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    227,575
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    70,964
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    27,954
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,700
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,654
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    9,425
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    208,448
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    54,781
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    263,229
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    80,389
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of April&#160;30, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased from SCC
    <SUP style="font-size: 85%; vertical-align: top">(1)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    180,387
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    51,674
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    232,061
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    71,733
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other <SUP style="font-size: 85%; vertical-align: top">(1)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    29,027
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,561
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    36,588
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    9,116
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    209,414
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    59,235
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    268,649
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    80,849
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="5%"></TD>
    <TD width="1%"></TD>
    <TD width="94%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(1)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">Classification
    of amounts as of April&#160;30, 2011 have been restated to
    conform to the current period presentation.
    </FONT></TD>
</TR>

</TABLE>

<DIV style="font-size: 3pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Information related to the allowance for impaired loans is as
    follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="72%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">July&#160;31,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">April&#160;30,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Portion of total allowance for loan losses allocated to impaired
    loans and TDR loans:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Based on collateral value method
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    70,890
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    69,794
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Based on discounted cash flow method
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    9,499
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,055
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    80,389
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    80,849
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    9
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Information related to activities of our non-performing assets
    is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="79%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Average impaired loans:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    230,150
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    All other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    36,477
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    266,627
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    303,767
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Interest income on impaired loans:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,556
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    All other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    119
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,675
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,749
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Interest income on impaired loans recognized on a cash basis on
    non-accrual status:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased from SCC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,498
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    All other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    114
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,612
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,636
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our real estate owned includes loans accounted for as
    in-substance foreclosures of $7.2&#160;million and
    $7.7&#160;million at July&#160;31, 2011 and April&#160;30, 2011,
    respectively. Activity related to our real estate owned is as
    follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="81%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="6" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance, beginning of the period
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    19,532
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    29,252
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Additions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,573
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,527
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Sales
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,722
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (8,827
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Writedowns
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (793
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (643
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance, end of the period
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    16,590
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26,309
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">6.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Assets and
    Liabilities Measured at Fair Value</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We use the following valuation methodologies for assets and
    liabilities measured at fair value and the general
    classification of these instruments pursuant to the fair value
    hierarchy.
</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="6%"></TD>
    <TD width="2%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    <FONT style="white-space: nowrap">Available-for-sale</FONT>
    securities&#160;&#150;
    <FONT style="white-space: nowrap">Available-for-sale</FONT>
    securities are carried at fair value on a recurring basis. When
    available, fair value is based on quoted prices in an active
    market and as such, would be classified as Level&#160;1. If
    quoted market prices are not available, we use a third-party
    pricing service to determine fair value and classify the
    securities as Level&#160;2. The service&#146;s pricing model is
    based on market data and utilizes available trade, bid and other
    market information.
    <FONT style="white-space: nowrap">Available-for-sale</FONT>
    securities that we classify as Level&#160;2 include certain
    agency and non-agency mortgage-backed securities,
    U.S.&#160;states and political subdivisions debt securities and
    other debt and equity securities.
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Real estate owned&#160;&#150; REO includes foreclosed properties
    securing mortgage loans. Foreclosed assets are adjusted to fair
    value less costs to sell upon transfer of the loans to REO. Fair
    value is generally based on independent market prices or
    appraised values of the collateral. Subsequent holding period
    losses and losses arising from the sale of REO are expensed as
    incurred. Because our REO is valued based on significant inputs
    that are unobservable in the market and our own estimates of
    assumptions that we believe market participants would use in
    pricing the asset, these assets are classified as Level&#160;3.
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Impaired mortgage loans held for investment&#160;&#150; The fair
    value of impaired mortgage loans held for investment is
    generally based on the net present value of discounted cash
    flows for TDR loans or the appraised value of the underlying
    collateral for all other loans. These loans are classified as
    Level&#160;3.
</TD>
</TR>

</TABLE>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    10
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table presents for each hierarchy level the assets
    that were remeasured at fair value on both a recurring and
    non-recurring basis during the three months ended July&#160;31,
    2011 and 2010 and the gains (losses) on those remeasurements:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="42%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="5%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="18" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(dollars in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Total
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Level
    1
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Level
    2
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Level
    3
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Gain
    (loss)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of July&#160;31, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Recurring:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Mortgage-backed securities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    192,491
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    192,491
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,936
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Municipal bonds
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,758
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,758
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    449
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Non-recurring:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    REO
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,446
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,446
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (482)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Impaired mortgage loans held for investment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    61,997
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    61,997
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,473)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    265,692
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    200,249
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    65,443
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    430
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As a percentage of total assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6.2%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4.7%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1.5%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of July&#160;31,
    2010:<SUP style="font-size: 85%; vertical-align: top">(1)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Recurring:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Mortgage-backed securities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,893
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,893
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (20)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Municipal bonds
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,981
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,981
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    566
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Trust preferred security
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    32
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    32
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,618)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Non-recurring:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    REO
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,321
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,321
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (589)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Impaired mortgage loans held for investment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    69,467
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    69,467
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,227)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    103,694
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    30,906
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    72,788
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,888)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As a percentage of total assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2.3%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    0.7%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1.6%
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="5%"></TD>
    <TD width="1%"></TD>
    <TD width="94%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(1)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">Amounts
    have been restated to conform to the current period presentation.
    </FONT></TD>
</TR>

</TABLE>

<DIV style="font-size: 4pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There were no changes to the unobservable inputs used in
    determining the fair values of our level&#160;2 and level&#160;3
    financial assets.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following methods were used to determine the fair values of
    our other financial instruments:
</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="6%"></TD>
    <TD width="2%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Cash equivalents, accounts receivable, investment in FHLB stock,
    accounts payable, accrued liabilities, commercial paper
    borrowings and the current portion of long-term debt&#160;&#150;
    The carrying values reported in the balance sheet for these
    items approximate fair market value due to the relative
    short-term nature of the respective instruments.
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Mortgage loans held for investment&#160;&#150; The fair value of
    mortgage loans held for investment is generally determined using
    market pricing sources based on origination channel and
    performance characteristics.
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Deposits&#160;&#150; The estimated fair value of demand deposits
    is the amount payable on demand at the reporting date. The
    estimated fair value of IRAs and other time deposits is
    estimated by discounting the future cash flows using the rates
    currently offered by HRB Bank for products with similar
    remaining maturities.
</TD>
</TR>





<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Long-term borrowings and FHLB borrowings&#160;&#150; The fair
    value of borrowings is based on rates currently available to us
    for obligations with similar terms and maturities, including
    current market yields on our Senior Notes.
</TD>
</TR>

</TABLE>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The carrying amounts and estimated fair values of our financial
    instruments at July&#160;31, 2011 are as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">(in
    000s)
    </FONT>
</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="53%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="21%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=04 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="11" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Carrying<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Estimated<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Fair
    Value
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="11" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Mortgage loans held for investment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    466,663
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    282,546
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    678,071
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    678,352
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Long-term borrowings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,050,371
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,105,686
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    FHLB advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    24,998
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="11" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="11" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    11
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->
<!-- XBRL,n -->
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">7.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Goodwill and
    Intangible Assets</FONT></B>
</TD>
</TR>

</TABLE>


<!-- XBRL,body -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Changes in the carrying amount of goodwill for the three months
    ended July&#160;31, 2011 consist of the following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="51%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="12" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="12" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Tax
    Services
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Business
    Services
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Total
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="12" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance at April&#160;30, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Goodwill
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    459,039
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    427,094
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    886,133
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Accumulated impairment losses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (24,888
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (15,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (39,888
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    434,151
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    412,094
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    846,245
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Changes:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Acquisitions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,478
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    34
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,512
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Disposals and foreign currency changes
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    112
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (7,561
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (7,449
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Impairments
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (99,697
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (99,697
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance at July&#160;31, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Goodwill
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    462,629
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    419,567
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    882,196
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Accumulated impairment losses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (24,888
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (114,697
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (139,585
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    437,741
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    304,870
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    742,611
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We test goodwill and other indefinite-life intangible assets for
    impairment annually or more frequently if events occur or
    circumstances change which would, more likely than not, reduce
    the fair value of a reporting unit below its carrying value. In
    August 2011, our Board of Directors approved a non-binding
    letter of intent to sell substantially all assets of RSM to
    M&#038;P. The sale is dependent on, among other factors, the
    ability of M&#038;P to raise financing for the purchase. In
    conjunction with this sale, we are also evaluating strategic
    alternatives for EquiCo. Both of these businesses are separate
    reporting units within the Business Services segment.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    These decisions triggered an interim review of the goodwill for
    our RSM and EquiCo reporting units. The fair values of both
    reporting units were reviewed based on expected sale prices in
    the market compared to book value. As a result of that review,
    we recorded a goodwill impairment of $85.4&#160;million related
    to our RSM reporting unit, leaving a remaining goodwill balance
    of approximately $304.9&#160;million. We have also recorded a
    goodwill impairment of $14.3&#160;million related to our EquiCo
    reporting unit, leaving no remaining goodwill balance.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Intangible assets consist of the following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="34%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=07 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="24" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="10" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="10" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">April&#160;30, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="24" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Gross<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Gross<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Carrying<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Accumulated<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Carrying<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Accumulated<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amortization
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Net
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amortization
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Net
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="24" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Tax Services:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Customer relationships
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    86,678
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (43,031
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    43,647
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    87,624
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (41,076
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    46,548
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Noncompete agreements
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23,451
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (22,278
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,173
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23,456
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (22,059
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,397
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Reacquired franchise rights
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    214,330
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (10,991
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    203,339
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    214,330
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (9,961
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    204,369
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Franchise agreements
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    19,201
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,414
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    15,787
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    19,201
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,093
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    16,108
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchased technology
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    14,700
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (9,070
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,630
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    14,700
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (8,505
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,195
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Trade name
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,325
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (650
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    675
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,325
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (600
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    725
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Business Services:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Customer relationships
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    147,208
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (125,848
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,360
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    152,079
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (128,738
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23,341
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Noncompete agreements
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,551
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (25,101
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,450
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,818
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (24,662
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,156
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Attest firm affiliation
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,629
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (424
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,205
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,629
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (318
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,311
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Trade name&#160;&#150;
    <FONT style="font-family: 'Times New Roman', Times">amortizing
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,600
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,600
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,600
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,600
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Trade name&#160;&#150;
    <FONT style="font-family: 'Times New Roman', Times"><FONT style="white-space: nowrap">non-amortizing</FONT>
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    55,637
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (4,868
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    50,769
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    55,637
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (4,868
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    50,769
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    608,310
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (248,275
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    360,035
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    614,399
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (246,480
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    367,919
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="25" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="25" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Amortization of intangible assets for the three months ended
    July&#160;31, 2011 and 2010 was $7.7 and $6.9&#160;million
    respectively. Estimated amortization of intangible assets for
    fiscal years 2012 through 2016 is $27.1&#160;million,
    $22.7&#160;million, $19.2&#160;million, $14.4&#160;million and
    $13.0&#160;million, respectively.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    12
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with a prior acquisition, we have a liability
    related to unfavorable operating lease terms in the amount of
    $5.9&#160;million, which will be amortized over the remaining
    contractual life of the operating lease. The net balance was
    $5.3&#160;million at July&#160;31, 2011.
</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">8.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Income
    Taxes</FONT></B>
</TD>
</TR>

</TABLE>


<!-- XBRL,body -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We file a consolidated federal income tax return in the United
    States and file tax returns in various state and foreign
    jurisdictions. The U.S.&#160;Federal consolidated tax returns
    for the years 1999 through 2009 are currently under examination
    by the Internal Revenue Service, with the
    <FONT style="white-space: nowrap">1999-2005&#160;years</FONT>
    currently at the appellate level. Federal returns for tax years
    prior to 1999 are closed by statute. Historically, tax returns
    in various foreign and state jurisdictions are examined and
    settled upon completion of the exam.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    During the three months ended July&#160;31, 2011, we reduced our
    gross interest and penalties accrued by $3.1&#160;million
    related to our uncertain tax positions due to statute of
    limitations expirations and settlements made with various taxing
    authorities. We had gross unrecognized tax benefits of
    $145.5&#160;million and $154.8&#160;million at July&#160;31,
    2011 and April&#160;30, 2011, respectively. The gross
    unrecognized tax benefits decreased $9.3&#160;million net in the
    current year, due to statute of limitations expirations and
    settlements with taxing authorities, partially offset by
    accruals of tax and interest on positions related to prior
    years. Except as noted below, we have classified the liability
    for unrecognized tax benefits, including corresponding accrued
    interest, as long-term at July&#160;31, 2011, and included this
    amount in other noncurrent liabilities on the condensed
    consolidated balance sheet.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Based upon the expiration of statutes of limitations, payments
    of tax and other factors in several jurisdictions, we believe it
    is reasonably possible that the gross amount of reserves for
    previously unrecognized tax benefits may decrease by
    $16.9&#160;million within twelve months of July&#160;31, 2011.
    This portion of our liability for unrecognized tax benefits has
    been classified as current and is included in accounts payable,
    accrued expenses and other current liabilities on the condensed
    consolidated balance sheets.
</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">9.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Interest Income
    and Expense</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table shows the components of interest income and
    expense of our continuing operations:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="81%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Interest income:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Mortgage loans, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,661
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,323
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,772
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,979
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,433
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,302
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Interest expense:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Borrowings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,494
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    20,643
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,656
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,923
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    FHLB advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    151
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    396
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23,301
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22,962
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">10.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Regulatory
    Requirements</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    HRB Bank files its regulatory Thrift Financial Report (TFR) on a
    calendar quarter basis with the Office of Thrift Supervision
    (OTS). In July 2011, as a result of the Dodd-Frank Wall Street
    Reform and Consumer Protection Act (the Reform Act), the
    responsibility and authority of the OTS moved to the Office of
    the Comptroller of the Currency (OCC). HRB Bank will continue to
    file TFR reports with the OCC through December&#160;31, 2011.
    Beginning March&#160;31, 2012, HRB Bank will file Reports of
    Condition and Income (Call Report) with the OCC quarterly.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    13
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table sets forth HRB Bank&#146;s regulatory
    capital requirements, as calculated in its TFR:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="37%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="4%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(dollars in 000s)
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="19" nowrap align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">To Be Well<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Capitalized<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Under Prompt<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">For Capital
    Adequacy<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Corrective<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Actual
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Purposes
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="5" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Action Provisions
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="19" nowrap align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Ratio
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Ratio
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Amount
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Ratio
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="19" nowrap align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of June&#160;30, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total risk-based capital ratio
    <SUP style="font-size: 85%; vertical-align: top">(1)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    411,062
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    94.5%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    34,813
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8.0%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#160;&#160;$
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    43,516
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10.0%
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tier&#160;1 risk-based capital ratio
    <SUP style="font-size: 85%; vertical-align: top">(2)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    405,333
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    93.1%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#160;&#160;$
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26,110
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6.0%
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tier&#160;1 capital ratio (leverage)
    <SUP style="font-size: 85%; vertical-align: top">(3)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    405,333
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35.0%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    139,141
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12.0%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#160;&#160;$
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    57,975
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5.0%
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tangible equity ratio
    <SUP style="font-size: 85%; vertical-align: top">(4)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    405,333
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35.0%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    17,393
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1.5%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    As of March&#160;31, 2011:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total risk-based capital ratio
    <SUP style="font-size: 85%; vertical-align: top">(1)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    405,000
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    92.5%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,019
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8.0%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#160;&#160;$
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    43,773
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10.0%
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tier&#160;1 risk-based capital ratio
    <SUP style="font-size: 85%; vertical-align: top">(2)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    399,187
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91.2%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#160;&#160;$
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26,264
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6.0%
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tier&#160;1 capital ratio (leverage)
    <SUP style="font-size: 85%; vertical-align: top">(3)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    399,187
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22.8%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    209,758
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12.0%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#160;&#160;$
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    87,399
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5.0%
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tangible equity ratio
    <SUP style="font-size: 85%; vertical-align: top">(4)</SUP>

</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    399,187
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22.8%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26,220
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1.5%
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    N/A
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="19" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="19" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="5%"></TD>
    <TD width="1%"></TD>
    <TD width="94%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(1)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">Total
    risk-based capital divided by risk-weighted assets.
    </FONT></TD>
</TR>





<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(2)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">Tier&#160;1
    (core) capital less deduction for low-level recourse and
    residual interest divided by risk-weighted assets.
    </FONT></TD>
</TR>





<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(3)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">Tier&#160;1
    (core) capital divided by adjusted total assets.
    </FONT></TD>
</TR>





<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(4)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">Tangible
    capital divided by tangible assets.
    </FONT></TD>
</TR>

</TABLE>

<DIV style="font-size: 4pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of July&#160;31, 2011, HRB Bank&#146;s leverage ratio was
    35.3%.
</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">11.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Commitments and
    Contingencies</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Changes in deferred revenue balances related to our Peace of
    Mind (POM) program, the current portion of which is included in
    accounts payable, accrued expenses and other current liabilities
    and the long-term portion of which is included in other
    noncurrent liabilities in the condensed consolidated balance
    sheets, are as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="79%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance, beginning of period
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    140,603
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    141,542
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Amounts deferred for new guarantees issued
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    553
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    654
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Revenue recognized on previous deferrals
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (27,181)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (28,547)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance, end of period
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    113,975
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    113,649
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition to amounts accrued for our POM guarantee, we had
    accrued $13.0&#160;million and $14.7&#160;million at
    July&#160;31, 2011 and April&#160;30, 2011, respectively,
    related to our standard guarantee which is included with our
    standard tax preparation services.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following table summarizes certain of our other contractual
    obligations and commitments:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="72%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="7" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">As of
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">July&#160;31,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">April&#160;30,
    2011
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="7" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Franchise Equity Lines of Credit&#160;&#150;
    <FONT style="font-family: 'Times New Roman', Times">undrawn
    commitment
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    38,319
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    37,695
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Media advertising purchase obligation
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    9,690
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    9,498
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="7" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="7" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have various contingent purchase price obligations for
    acquisitions prior to May 2009. In many cases, contingent
    payments to be made in connection with these acquisitions are
    not subject to a stated limit. We estimate the potential
    payments (undiscounted) for which we have not recorded a
    liability totaling $1.4&#160;million and $3.8&#160;million as of
    July&#160;31, 2011 and April&#160;30, 2011, respectively. We
    have recorded liabilities totaling $10.2&#160;million and
    $11.0&#160;million as of July&#160;31, 2011 and April&#160;30,
    2011, respectively, in conjunction with contingent payments
    related to more recent acquisitions, with the short-term amount
    recorded in accounts payable, accrued expenses and deposits and
    the long-term portion included in other noncurrent liabilities.
    Our estimate is based on current financial conditions. Should
    actual results differ materially from our assumptions, the
    potential payments will differ from the above estimate.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    14
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We routinely enter into contracts that include embedded
    indemnifications that have characteristics similar to
    guarantees. Guarantees and indemnifications of the Company and
    its subsidiaries include obligations to protect counterparties
    from losses arising from the following: (1)&#160;tax, legal and
    other risks related to the purchase or disposition of
    businesses; (2)&#160;penalties and interest assessed by federal
    and state taxing authorities in connection with tax returns
    prepared for clients; (3)&#160;indemnification of our directors
    and officers; and (4)&#160;third-party claims relating to
    various arrangements in the normal course of business.
    Typically, there is no stated maximum payment related to these
    indemnifications, and the terms of the indemnities may vary and
    in many cases are limited only by the applicable statute of
    limitations. The likelihood of any claims being asserted against
    us and the ultimate liability related to any such claims, if
    any, is difficult to predict. While we cannot provide assurance
    we will ultimately prevail in the event any such claims are
    asserted, we believe the fair value of guarantees and
    indemnifications relating to our continuing operations is not
    material as of July&#160;31, 2011.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Variable Interests
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We evaluated our financial interests in variable interest
    entities (VIEs) as of July&#160;31, 2011 and determined that
    there have been no significant changes related to those
    financial interests. As of July&#160;31, 2011, we believe
    RSM&#146;s maximum exposure to economic loss related to their
    shared office space with McGladrey&#160;&#038; Pullen, LLP from
    operating leases under the administrative services agreement
    totaled $95.2&#160;million.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Discontinued
    Operations
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    SCC, previously known as Option One Mortgage Corporation, ceased
    originating mortgage loans in December 2007 and, in April 2008,
    sold its servicing assets and discontinued its remaining
    operations. The sale of servicing assets did not include the
    sale of any mortgage loans.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the securitization and sale of loans, SCC
    made certain representations and warranties, including, but not
    limited to, representations relating to matters such as
    ownership of the loan, validity of lien securing the loan, and
    the loan&#146;s compliance with SCC&#146;s underwriting
    criteria. Representations and warranties in whole loan sale
    transactions to institutional investors included a
    &#147;knowledge qualifier&#148; which limits SCC liability for
    borrower fraud to those instances where SCC had knowledge of the
    fraud at the time the loans were sold. In the event that there
    is a breach of a representation and warranty and such breach
    materially and adversely affects the value of a mortgage loan,
    SCC may be obligated to repurchase a loan or otherwise indemnify
    certain parties for losses incurred as a result of loan
    liquidation. Generally, these representations and warranties are
    not subject to a stated term, but would be subject to statutes
    of limitation applicable to the contractual provisions.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Claims received by SCC have primarily related to alleged
    breaches of representations and warranties related to a
    loan&#146;s compliance with the underwriting standards
    established by SCC at origination, borrower fraud and credit
    exceptions without sufficient compensating factors. Claims
    received since May&#160;1, 2008 are as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="19%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=07 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=07 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=07 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=08 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=08 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=08 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=09 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=09 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=09 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=10 type=gutter -->
    <TD width="2%" align="right">&nbsp;</TD>	<!-- colindex=10 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=10 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=11 type=gutter -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=11 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=11 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=12 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=12 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=12 type=body -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="34" align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in millions)
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="34" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Fiscal Year
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="11" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Fiscal Year 2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="11" align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Fiscal Year 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Fiscal Year 2012
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="34" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2009
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q1
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q2
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q3
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q4
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q1
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q2
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q3
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q4
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Q1
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Total
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="34" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Loan Origination Year:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    2005
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    15
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    85
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    2006
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    217
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    57
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    45
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    100
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    15
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    29
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    50
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    29
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    548
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    2007
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    153
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    -
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    193
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    432
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    83
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    45
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    109
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    33
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    55
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    31
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    826
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="34" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="34" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-family: Arial, Helvetica">Note: The table
    above excludes amounts related to an indemnity agreement dated
    April 2008, which is discussed below.
    </FONT>
</DIV>

<DIV style="font-size: 4pt; margin-left: 4%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    For claims received, reviewed and determined to be valid, SCC
    has complied with its obligations by either repurchasing the
    mortgage loans or REO properties, providing for the
    reimbursement of losses in connection with liquidated REO
    properties, or reaching other settlements. SCC has denied
    approximately 85% of all claims received, excluding resolution
    reached under other settlements. Counterparties could reassert
    claims that SCC has denied. Of claims determined to be valid,
    approximately 22% resulted in loan
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    15
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    repurchases, and 78% resulted in indemnification or settlement
    payments. Losses on loan repurchase, indemnification and
    settlement payments totaled approximately $117&#160;million for
    the period May&#160;1, 2008 through July&#160;31, 2011. Loss
    severity rates on repurchases and indemnification have
    approximated 57% and SCC has not observed any material trends
    related to average losses. Repurchased loans are considered held
    for sale and are included in prepaid expenses and other current
    assets on the condensed consolidated balance sheets. The net
    balance of all mortgage loans held for sale by SCC was
    $11.9&#160;million at July&#160;31, 2011.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    SCC generally has 60 to 120&#160;days to respond to
    representation and warranty claims and performs a
    <FONT style="white-space: nowrap">loan-by-loan</FONT>
    review of all repurchase claims during this time. SCC has
    completed its review of all claims, with the exception of claims
    totaling approximately $66&#160;million, which remained subject
    to review as of July&#160;31, 2011. Of the claims still subject
    to review, approximately $52&#160;million are from private-label
    securitizations, and $14&#160;million are from monoline
    insurers. Approximately $8&#160;million of claims under review
    represent requests by the counterparty for additional
    information related to denied claims, or are a reassertion of
    previously denied claims.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    All claims asserted against SCC since May&#160;1, 2008 relate to
    loans originated during calendar years 2005 through 2007, of
    which, approximately 89% relate to loans originated in calendar
    years 2006 and 2007. During calendar year 2005 through 2007, SCC
    originated approximately $84&#160;billion in loans, of which
    less than 1% were sold to government sponsored entities. SCC is
    not subject to loss on loans that have been paid in full,
    repurchased, or were sold without recourse.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The majority of claims asserted since May&#160;1, 2008, which
    have been determined by SCC to represent a valid breach of its
    representations and warranties, relate to loans that became
    delinquent within the first two years following the origination
    of the mortgage loan. SCC believes the longer a loan performs
    prior to an event of default, the less likely the default will
    be related to a breach of a representation and warranty. The
    balance of loans originated in 2005, 2006 and 2007 which
    defaulted in the first two years is $4.0&#160;billion,
    $6.3&#160;billion and $2.9&#160;billion, respectively, at
    July&#160;31, 2011.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    SCC has recorded a liability for estimated contingent losses
    related to representation and warranty claims as of
    July&#160;31, 2011, of $125.8&#160;million, which represents
    SCC&#146;s best estimate of the probable loss that may occur.
    During the prior year, payments totaling $49.8&#160;million were
    made under an indemnity agreement dated April 2008 with a
    specific counterparty in exchange for a full and complete
    release of such party&#146;s ability to assert representation
    and warranty claims. The indemnity agreement was given as part
    of obtaining the counterparty&#146;s consent to SCC&#146;s sale
    of its mortgage servicing business in 2008. We have no remaining
    payment obligations under this indemnity agreement.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The recorded liability represents SCC&#146;s estimate of losses
    from future claims where assertion of a claim and a related
    contingent loss are both deemed probable. Because the rate at
    which future claims may be deemed valid and actual loss severity
    rates may differ significantly from historical experience, SCC
    is not able to estimate reasonably possible loss outcomes in
    excess of its current accrual. A 1% increase in both assumed
    validity rates and loss severities would result in losses beyond
    SCC&#146;s accrual of approximately $16&#160;million. This
    sensitivity is hypothetical and is intended to provide an
    indication of the impact of a change in key assumptions on the
    representations and warranties liability. In reality, changes in
    one assumption may result in changes in other assumptions, which
    may or may not counteract the sensitivity.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    While SCC uses the best information available to it in
    estimating its liability, assessing the likelihood that claims
    will be asserted in the future and estimating probable losses
    are inherently difficult to estimate and require considerable
    management judgment. Although net losses on settled claims since
    May&#160;1, 2008 have been within initial loss estimates, to the
    extent that the volume of asserted claims, the level of valid
    claims, the counterparties asserting claims, the nature of
    claims, or the value of residential home prices differ in the
    future from current estimates, future losses may be greater than
    the current estimates and those differences may be significant.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    16
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A rollforward of our liability for losses on repurchases for the
    three months ended July&#160;31, 2011 and 2010 is as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="79%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance at beginning of period:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Amount related to repurchase and indemnifications
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    126,260
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    138,415
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Amount related to indemnity agreement dated April 2008
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    49,785
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    126,260
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    188,200
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Changes:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Provisions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Losses on repurchase and indemnifications
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (485)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Payments under indemnity agreement dated April 2008
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (70)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Balance at end of period:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Amount related to repurchase and indemnifications
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    125,775
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    138,415
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Amount related to indemnity agreement dated April 2008
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    49,715
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    125,775
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    188,130
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">12.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Litigation and
    Related Contingencies</FONT></B>
</TD>
</TR>

</TABLE>
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We are party to investigations, legal claims and lawsuits
    arising out of our business operations. As required, we accrue
    our best estimate of loss contingencies when we believe a loss
    is probable and we can reasonably estimate the amount of any
    such loss. Amounts accrued, including obligations under
    indemnifications, totaled $86.3&#160;million and
    $70.6&#160;million at July&#160;31, 2011 and April&#160;30,
    2011, respectively. Litigation is inherently unpredictable and
    it is difficult to project the outcome of particular matters
    with reasonable certainty and, therefore, the actual amount of
    any loss may prove to be larger or smaller than the amounts
    reflected in our consolidated financial statements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Litigation and
    Claims Pertaining to Discontinued Mortgage Operations
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Although mortgage loan origination activities were terminated
    and the loan servicing business was sold during fiscal year
    2008, SCC and HRB remain subject to investigations, claims and
    lawsuits pertaining to SCC&#146;s mortgage business activities
    that occurred prior to such termination and sale. These
    investigations, claims and lawsuits include actions by state and
    federal regulators, municipalities, third party indemnitees,
    individual plaintiffs, and cases in which plaintiffs seek to
    represent a class of others alleged to be similarly situated.
    Among other things, these investigations, claims and lawsuits
    allege discriminatory or unfair and deceptive loan origination
    and servicing practices, fraud, rights to indemnification, and
    violations of securities laws, the Truth in Lending Act, Equal
    Credit Opportunity Act and the Fair Housing Act. Given the
    non-prime mortgage environment, the number of these
    investigations, claims and lawsuits has increased over
    historical experience and is likely to continue to increase. The
    amounts claimed in these investigations, claims and lawsuits are
    substantial in some instances, and the ultimate resulting
    liability is difficult to predict and thus cannot be reasonably
    estimated. In the event of unfavorable outcomes, the amounts
    that may be required to be paid in the discharge of liabilities
    or settlements could be substantial and could have a material
    impact on our consolidated results of operations.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On June&#160;3, 2008, the Massachusetts Attorney General filed a
    lawsuit in the Superior Court of Suffolk County, Massachusetts
    (Case
    <FONT style="white-space: nowrap">No.&#160;08-2474-BLS)</FONT>
    styled <I>Commonwealth of Massachusetts&#160;v. H&#038;R Block,
    Inc., et al.</I>, alleging unfair, deceptive and discriminatory
    origination and servicing of mortgage loans and seeking
    equitable relief, disgorgement of profits, restitution and
    statutory penalties. In November 2008, the court granted a
    preliminary injunction limiting the ability of the owner of
    SCC&#146;s former loan servicing business to initiate or advance
    foreclosure actions against certain loans originated by SCC or
    its subsidiaries without (1)&#160;advance notice to the
    Massachusetts Attorney General and (2)&#160;if the Attorney
    General objects to foreclosure, approval by the court. An appeal
    of the preliminary injunction was denied. To avoid the cost and
    inherent risk associated with litigation, the parties have
    reached an agreement to settle this case. The settlement
    requires a cash payment from SCC to the Attorney General of
    $9.8&#160;million, in addition to certain loan modification
    relief to Massachusetts borrowers estimated at $115&#160;million
    in benefits. The agreement also provides for a contingent cash
    payment of up to $5&#160;million in the event certain loan
</DIV>
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    <BR>
    17
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<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    modification relief is not available. We have a liability
    recorded for our best estimate of the expected loss. We do not
    believe losses in excess of our accrual would be material to our
    financial statements, although it is possible that our losses
    could exceed the amount we have accrued.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On February&#160;1, 2008, a class action lawsuit was filed in
    the United States District Court for the District of
    Massachusetts against SCC and other related entities styled
    <I>Cecil Barrett, et al.&#160;v. Option One Mortgage Corp., et
    al. </I>(Civil Action
    <FONT style="white-space: nowrap">No.&#160;08-10157-RWZ).</FONT>
    Plaintiffs allege discriminatory practices relating to the
    origination of mortgage loans in violation of the Fair Housing
    Act and Equal Credit Opportunity Act, and seek declaratory and
    injunctive relief in addition to actual and punitive damages.
    The court dismissed H&#038;R Block, Inc. from the lawsuit for
    lack of personal jurisdiction. In March 2011, the court issued
    an order certifying a class, which defendants sought to appeal.
    On August&#160;24, 2011, the First Circuit Court of Appeals
    declined to hear the appeal, noting that the district court
    could reconsider its certification decision in light of a recent
    ruling by the United States Supreme Court in an unrelated
    matter. We do not believe losses in excess of our accrual would
    be material to our financial statements, although it is possible
    that our losses could exceed the amount we have accrued. We
    believe we have meritorious defenses to the claims in this case
    and intend to defend the case vigorously, but there can be no
    assurances as to its outcome or its impact on our consolidated
    results of operations.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On December&#160;9, 2009, a putative class action lawsuit was
    filed in the United States District Court for the Central
    District of California against SCC and H&#038;R Block, Inc.
    styled <I>Jeanne Drake, et al.&#160;v. Option One Mortgage
    Corp., et al. </I>(Case
    <FONT style="white-space: nowrap">No.&#160;SACV09-1450</FONT>
    CJC). Plaintiffs allege breach of contract, promissory fraud,
    intentional interference with contractual relations, wrongful
    withholding of wages and unfair business practices in connection
    with the failure to pay severance benefits to employees when
    their employment transitioned to American Home Mortgage
    Servicing, Inc. in connection with the sale of certain assets
    and operations of Option One. Plaintiffs seek to recover
    severance benefits of approximately $8&#160;million, interest
    and attorney&#146;s fees, in addition to penalties and punitive
    damages on certain claims. Plaintiffs&#146; motion for class
    certification is pending. All parties have filed motions for
    summary judgment. The court has set a hearing on all pending
    motions on August&#160;29, 2011. We have not concluded that a
    loss related to this matter is probable nor have we established
    a loss contingency related to this matter. We believe we have
    meritorious defenses to the claims in this case and intend to
    defend the case vigorously, but there can be no assurances as to
    its outcome or its impact on our consolidated results of
    operations.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On October&#160;15, 2010, the Federal Home Loan Bank of Chicago
    filed a lawsuit in the Circuit Court of Cook County, Illinois
    (Case No.&#160;10CH45033) styled <I>Federal Home Loan Bank of
    Chicago&#160;v. Bank of America Funding Corporation, et al.
    </I>against multiple defendants, including various SCC related
    entities and H&#038;R Block, Inc. related entities, arising out
    of Federal Home Loan Bank&#146;s (FHLB&#146;s) purchase of
    mortgage-backed securities. Plaintiff asserts claims for
    rescission and damages under state securities law and for common
    law negligent misrepresentation in connection with its purchase
    of two securities originated and securitized by SCC. These two
    securities had a total initial principal amount of approximately
    $50&#160;million, of which approximately $42&#160;million
    remains outstanding. We have not concluded that a loss related
    to this matter is probable nor have we established a loss
    contingency related to this matter. We believe the claims in
    this case are without merit and we intend to defend them
    vigorously. There can be no assurances, however, as to its
    outcome or its impact on our consolidated results of operations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Employment-Related
    Claims and Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have been named in several wage and hour class action
    lawsuits throughout the country, including <I>Alice
    Williams&#160;v. H&#038;R Block Enterprises LLC</I>, Case
    No.RG08366506 (Superior Court of California, County of Alameda,
    filed January&#160;17, 2008) (alleging improper classification
    of office managers in California); <I>Arabella Lemus&#160;v.
    H&#038;R Block Enterprises LLC, et al., </I>Case
    <FONT style="white-space: nowrap">No.&#160;CGC-09-489251</FONT>
    (United States District Court, Northern District of California,
    filed June&#160;9, 2009) (alleging failure to timely pay
    compensation to tax professionals in California and to include
    itemized information on wage statements); <I>Delana Ugas&#160;v.
    H&#038;R Block Enterprises LLC, et al., </I>Case
    No.&#160;BC417700 (United States District Court, Central
    District of California, filed July&#160;13, 2009) (alleging
    failure to compensate tax professionals in California for all
    hours worked and to provide meal periods); and <I>Barbara
    Petroski&#160;v. H&#038;R Block Eastern Enterprises, Inc., et
    al., </I>Case
    <FONT style="white-space: nowrap">No.&#160;10-CV-00075</FONT>
    (United States District Court, Western District of Missouri,
    filed January&#160;25, 2010) (alleging failure to compensate tax
    professionals nationwide for off-
</DIV>
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    <BR>
    18
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<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    season training). A class was certified in the <I>Lemus </I>case
    in December 2010 (consisting of tax professionals who worked in
    company-owned offices in California from 2007 to 2010); in the
    <I>Williams </I>case in March 2011 (consisting of office
    managers who worked in company-owned offices in California from
    2004 to 2011); and in the <I>Ugas </I>case in August 2011
    (consisting of tax professionals who worked in company-owned
    offices in California from 2006 to 2011). A conditional class
    was certified in the <I>Petroski </I>case in March 2011
    (consisting of tax professionals nationwide who worked in
    company-owned offices and who were not compensated for certain
    training courses occurring on or after April&#160;15, 2007).
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The plaintiffs in the wage and hour class action lawsuits seek
    actual damages, pre-judgment interest and attorneys&#146; fees,
    in addition to statutory penalties under California and federal
    law, which could equal up to 30&#160;days of wages per tax
    season for class members who worked in California. A portion of
    our loss contingency accrual is related to these lawsuits for
    the amount of loss that we consider probable and estimable. For
    those wage and hour class action lawsuits for which we are able
    to estimate a range of possible loss, the current estimated
    range is $0 to $70&#160;million in excess of the accrued
    liability related to those matters. This estimated range of
    possible loss is based upon currently available information and
    is subject to significant judgment and a variety of assumptions
    and uncertainties. The matters underlying the estimated range
    will change from time to time, and actual results may vary
    significantly from the current estimate. Because this estimated
    range does not include matters for which an estimate is not
    possible, the range does not represent our maximum loss exposure
    for the wage and hour class action lawsuits. We believe we have
    meritorious defenses to the claims in these lawsuits and intend
    to defend them vigorously. The amounts claimed in these matters
    are substantial in some instances and the ultimate liability
    with respect to these matters is difficult to predict. There can
    be no assurances as to the outcome of these cases or their
    impact on our consolidated results of operations, individually
    or in the aggregate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">RAL Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have been named in multiple lawsuits as defendants in
    litigation regarding our refund anticipation loan program in
    past years. All of those lawsuits have been settled or otherwise
    resolved, except for one.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The sole remaining case is a putative class action styled
    <I>Sandra J. Basile, et al.&#160;v. H&#038;R Block, Inc., et
    al.</I>, April Term 1992 Civil Action No.&#160;3246 in the Court
    of Common Pleas, First Judicial District Court of Pennsylvania,
    Philadelphia County, instituted on April&#160;23, 1993. The
    plaintiffs allege inadequate disclosures with respect to the RAL
    product and assert claims for violation of consumer protection
    statutes, negligent misrepresentation, breach of fiduciary duty,
    common law fraud, usury, and violation of the Truth In Lending
    Act. Plaintiffs seek unspecified actual and punitive damages,
    injunctive relief, attorneys&#146; fees and costs. A
    Pennsylvania class was certified, but later decertified by the
    trial court in December 2003. An appellate court subsequently
    reversed the decertification decision. We are appealing the
    reversal. We have not concluded that a loss related to this
    matter is probable nor have we accrued a loss contingency
    related to this matter. Plaintiffs have not provided a dollar
    amount of their claim and we are not able to estimate a possible
    range of loss. We believe we have meritorious defenses to this
    case and intend to defend it vigorously. There can be no
    assurances, however, as to the outcome of this case or its
    impact on our consolidated results of operations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Express IRA
    Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have been named defendants in lawsuits regarding our former
    Express IRA product. All of those lawsuits have been settled or
    otherwise resolved, except for one.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The one remaining case was filed on January&#160;2, 2008 by the
    Mississippi Attorney General in the Chancery Court of Hinds
    County, Mississippi First Judicial District (Case No.&#160;G
    2008 6 S 2)&#160;and is styled <I>Jim Hood, Attorney for the
    State of Mississippi&#160;v. H&#038;R Block, Inc., H&#038;R
    Block Financial Advisors, Inc</I>., <I>et al. </I>The complaint
    alleges fraudulent business practices, deceptive acts and
    practices, common law fraud and breach of fiduciary duty with
    respect to the sale of the product in Mississippi and seeks
    equitable relief, disgorgement of profits, damages and
    restitution, civil penalties and punitive damages. We are not
    able to estimate a possible range of loss. We believe we have
    meritorious defenses to the claims in this case, and we intend
    to defend this case vigorously, but there can be no assurances
    as to its outcome or its impact on our consolidated results of
    operations.
</DIV>
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    <BR>
    19
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<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Although we sold H&#038;R Block Financial Advisors, Inc. (HRBFA)
    effective November&#160;1, 2008, we remain responsible for any
    liabilities relating to the Express IRA litigation, among other
    things, through an indemnification agreement. A portion of our
    accrual is related to these indemnity obligations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">RSM McGladrey
    Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    EquiCo, its parent and certain of its subsidiaries and
    affiliates, are parties to a class action filed on July&#160;11,
    2006 and styled <I>Do Right&#146;s Plant Growers, et al.&#160;v.
    RSM EquiCo, Inc., et al. (the &#147;RSM Parties&#148;), </I>Case
    No.&#160;06 CC00137, in the California Superior Court, Orange
    County. The complaint contains allegations relating to business
    valuation services provided by EquiCo, including allegations of
    fraud, conversion and unfair competition. Plaintiffs seek
    unspecified actual and punitive damages, in addition to
    pre-judgment interest and attorneys&#146; fees. On
    March&#160;17, 2009, the court granted plaintiffs&#146; motion
    for class certification on all claims. To avoid the cost and
    inherent risk associated with litigation, the parties reached an
    agreement to settle the case, subject to approval by the
    California Superior Court. The settlement requires a maximum
    payment of $41.5&#160;million, although the actual cost of the
    settlement will depend on the number of valid claims submitted
    by class members. The California Superior Court preliminarily
    approved the settlement on July&#160;29, 2011. A final approval
    hearing is set for October&#160;20, 2011. The defendants believe
    they have meritorious defenses to the claims in this case and,
    if for any reason the settlement is not approved, they will
    continue to defend the case vigorously. Although we have a
    liability recorded for expected losses, there can be no
    assurance regarding the outcome of this matter.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On December&#160;7, 2009, a lawsuit was filed in the Circuit
    Court of Cook County, Illinois (2010-L-014920) against M&#038;P,
    RSM and H&#038;R Block styled <I>Ronald R. Peterson ex rel.
    Lancelot Investors Fund, L.P., et al.&#160;v.
    McGladrey&#160;&#038; Pullen LLP, et al. </I>The case was
    removed to the United States District Court for the Northern
    District of Illinois on December&#160;28, 2009 (Case
    <FONT style="white-space: nowrap">No.&#160;1:10-CV-00274).</FONT>
    The complaint, which was filed by the trustee for certain
    bankrupt investment funds, seeks unspecified damages and asserts
    claims against RSM for vicarious liability and alter ego
    liability and against H&#038;R Block for equitable restitution
    relating to audit work performed by M&#038;P. The amount claimed
    in this case is substantial. On November&#160;3, 2010, the court
    dismissed the case against all defendants in its entirety with
    prejudice. The trustee has filed an appeal to the Seventh
    Circuit Court of Appeals with respect to the claims against
    M&#038;P and RSM. No claims remain against H&#038;R Block.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    RSM and M&#038;P operate in an alternative practice structure
    (&#147;APS&#148;). Accordingly, certain claims and lawsuits
    against M&#038;P could have an impact on RSM. More specifically,
    any judgments or settlements arising from claims and lawsuits
    against M&#038;P that exceed its insurance coverage could have a
    direct adverse effect on M&#038;P&#146;s operations. Although
    RSM is not responsible for the liabilities of M&#038;P,
    significant M&#038;P litigation and claims could impair the
    profitability of the APS and impair the ability to attract and
    retain clients and quality professionals. This could, in turn,
    have a material effect on RSM&#146;s operations and impair the
    value of our investment in RSM. There is no assurance regarding
    the outcome of any claims or litigation involving M&#038;P.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 4%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Other
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2010, we signed a definitive merger agreement to
    acquire all of the outstanding shares of 2SS Holdings, Inc.
    (&#147;2SS&#148;), developer of TaxACT digital tax preparation
    solutions, for $287.5&#160;million in cash. In May 2011, the
    United States Department of Justice (DOJ) filed a civil
    antitrust lawsuit in the U.S.&#160;district court in
    Washington,&#160;D.C., (Case
    <FONT style="white-space: nowrap">No.&#160;1:11-cv-00948)</FONT>
    against H&#038;R Block and 2SS styled <I>United States&#160;v.
    H&#038;R Block, Inc., 2SS Holdings, Inc., and TA IX L.P., </I>to
    block our proposed acquisition of 2SS. A preliminary injunction
    hearing is set to occur in September 2011. There are no
    assurances that the DOJ&#146;s lawsuit will be resolved in our
    favor or that the transaction will be consummated.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition, we are from time to time party to investigations,
    claims and lawsuits not discussed herein arising out of our
    business operations. These investigations, claims and lawsuits
    include actions by state attorneys general, other state
    regulators, individual plaintiffs, and cases in which plaintiffs
    seek to represent a class of others similarly situated. We
    believe we have meritorious defenses to each of these
    investigations, claims and lawsuits, and we are defending or
    intend to defend them vigorously. The amounts claimed in these
    matters are substantial in some instances, however, the ultimate
    liability with respect to such matters is difficult to predict.
    In the event of an unfavorable outcome, the amounts we may
</DIV>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    20
</DIV><!-- END PAGE WIDTH -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    be required to pay in the discharge of liabilities or
    settlements could have a material impact on our consolidated
    results of operations.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We are also party to claims and lawsuits that we consider to be
    ordinary, routine litigation incidental to our business,
    including claims and lawsuits (collectively, &#147;Other
    Claims&#148;) concerning the preparation of customers&#146;
    income tax returns, the fees charged customers for various
    products and services, relationships with franchisees,
    intellectual property disputes, employment matters and contract
    disputes. While we cannot provide assurance that we will
    ultimately prevail in each instance, we believe the amount, if
    any, we are required to pay in the discharge of liabilities or
    settlements in these Other Claims will not have a material
    impact on our consolidated results of operations.
</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">13.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Segment
    Information</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Results of our continuing operations by reportable operating
    segment are as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="77%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Revenues:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tax Services
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91,425
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91,645
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Business Services
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    167,263
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    174,710
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Corporate
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,946
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,119
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    267,634
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    274,474
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Pretax income (loss):
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Tax Services
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (169,483)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (174,624)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Business Services
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (92,541)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (433)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Corporate
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (31,118)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (32,260)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Loss from continuing operations before tax benefit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (293,142)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (207,317)
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">14.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Accounting
    Pronouncements</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In June 2011, the Financial Accounting Standards Board (FASB)
    issued Accounting Standards Update
    <FONT style="white-space: nowrap">2011-05,</FONT>
    &#147;Comprehensive Income (Topic 220): Statement of
    Comprehensive Income.&#148; Under the amendments in this
    guidance, an entity has the option to present the total of
    comprehensive income, the components of net income, and the
    components of other comprehensive income either in a single
    continuous statement of comprehensive income or in two separate
    but consecutive statements. This guidance eliminates the option
    to present the components of other comprehensive income as part
    of the statement of changes in stockholders&#146; equity. The
    amendments in this guidance do not change the items that must be
    reported in other comprehensive income or when an item of other
    comprehensive income must be reclassified to net income. These
    amendments are effective for fiscal years beginning after
    December&#160;15, 2011. Early adoption is permitted. We elected
    to adopt this guidance as of May&#160;1, 2011, and it did not
    have an effect on our presentation of comprehensive income in
    our condensed consolidated financial statements.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In April 2011, the FASB issued Accounting Standards Update
    <FONT style="white-space: nowrap">2011-02,</FONT>
    &#147;Receivables (Topic 310) &#151;&#160;A Creditor&#146;s
    Determination of Whether a Restructuring is a Troubled Debt
    Restructuring.&#148; This guidance assists in determining if a
    loan modification qualifies as a TDR and requires that creditors
    must determine that a concession has been made and the borrower
    is having financial difficulties. We adopted this guidance as of
    May&#160;1, 2011. We did not identify any new TDRs attributable
    to this new guidance and it did not have a material effect on
    our condensed consolidated financial statements.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2009, the FASB issued Accounting Standards Update
    <FONT style="white-space: nowrap">2009-13,</FONT>
    &#147;Revenue Recognition (Topic 605)&#160;&#151;
    Multiple-Deliverable Revenue Arrangements.&#148; This guidance
    amends the criteria for separating consideration in
    multiple-deliverable arrangements to enable vendors to account
    for products or services (deliverables) separately rather than
    as a combined unit. This guidance establishes a selling price
    hierarchy for determining the selling price of a deliverable,
    which is based on: (1)&#160;vendor-specific objective evidence;
    (2)&#160;third-party evidence; or (3)&#160;estimates. This
    guidance also eliminates the residual method of allocation and
    requires that arrangement consideration be allocated at the
    inception of the arrangement to all deliverables using the
    relative selling price method. In addition, this guidance
</DIV>
<!-- XBRL Paragraph Pagebreak -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    21
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    significantly expands required disclosures related to a
    vendor&#146;s new multiple-deliverable revenue arrangements. We
    adopted this guidance as of May&#160;1, 2011 and it did not have
    a material effect on our condensed consolidated financial
    statements.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In December 2010, the FASB issued Accounting Standards Update
    <FONT style="white-space: nowrap">2010-28,</FONT>
    &#147;Intangibles&#160;&#151; Goodwill and Other (Topic 350):
    When to Perform Step 2 of the Goodwill Impairment Test for
    Reporting Units with Zero or Negative Carrying Amounts.&#148;
    The amendments affect reporting units whose carrying amount is
    zero or negative, and require performance of Step 2 of the
    goodwill impairment test if it is more likely than not that a
    goodwill impairment exists. In determining whether it is more
    likely than not that a goodwill impairment exists, a reporting
    unit would consider whether there are any adverse qualitative
    factors indicating that an impairment may exist. The qualitative
    factors are consistent with existing guidance. The reporting
    unit would evaluate if an event occurs or circumstances change
    that would more likely than not reduce the fair value of a
    reporting unit below its carrying amount. We adopted this
    guidance as of May&#160;1, 2011 and it did not have a material
    effect on our condensed consolidated financial statements.
</DIV>



<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In December 2010, the FASB issued Accounting Standards Update
    <FONT style="white-space: nowrap">2010-29,</FONT>
    &#147;Business Combinations (Topic 805): Disclosure of
    Supplementary Pro Forma Information for Business
    Combinations.&#148; The amendments in this guidance specify that
    if a public entity presents comparative financial statements,
    the entity would disclose revenue and earnings of the combined
    entity as though the business combination(s) that occurred
    during the current year had occurred as of the beginning of the
    comparable prior annual reporting period only. Additionally,
    disclosures should be accompanied by a narrative description
    about the nature and amount of material, nonrecurring pro forma
    adjustments. We adopted this guidance as of May&#160;1, 2011 and
    it did not have a material effect on our condensed consolidated
    financial statements.
</DIV>
<!-- XBRL,n -->
<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">15.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: Arial, Helvetica">Condensed
    Consolidating Financial Statements</FONT></B>
</TD>
</TR>

</TABLE>
<!-- XBRL,body -->


<DIV align="left" style="margin-left: 4%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Block Financial LLC (BFC) is an indirect, wholly-owned
    consolidated subsidiary of the Company. BFC is the Issuer and
    the Company is the Guarantor of the Senior Notes issued on
    January&#160;11, 2008 and October&#160;26, 2004, our CLOCs and
    other indebtedness issued from time to time. These condensed
    consolidating financial statements have been prepared using the
    equity method of accounting. Earnings of subsidiaries are,
    therefore, reflected in the Company&#146;s investment in
    subsidiaries account. The elimination entries eliminate
    investments in subsidiaries, related stockholders&#146; equity
    and other intercompany balances and transactions.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="37%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="4" align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Condensed
    Consolidating Statements of Operations
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">H&#038;R
    Block, Inc.<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">BFC<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Other<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Consolidated<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Guarantor)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Issuer)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Subsidiaries
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Elims
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">H&#038;R Block
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Total revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,773
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    245,861
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    267,634
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cost of revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    37,662
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    319,338
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    357,000
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Selling, general and administrative
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    7,895
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    199,968
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,863
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total expenses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    45,557
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    519,306
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    564,863
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Operating loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (23,784)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (273,445)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (297,229)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other income (expense), net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (293,142)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,281
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    806
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    293,142
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,087
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Loss from continuing operations before tax benefit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (293,142)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (20,503)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (272,639)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    293,142
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (293,142)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Income tax benefit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (119,699)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,850)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (117,849)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    119,699
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (119,699)
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss from continuing operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (173,443)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (18,653)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (154,790)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    173,443
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (173,443)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss from discontinued operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,655)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,637)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (18)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,655
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,655)
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (175,098)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (20,290)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (154,808)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    175,098
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (175,098)
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="16" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="16" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    22
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="38%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">H&#038;R
    Block, Inc.<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">BFC<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Other<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Consolidated<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31, 2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Guarantor)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Issuer)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Subsidiaries
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Elims
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">H&#038;R Block
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Total revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    253,474
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    274,474
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cost of revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    39,028
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    328,988
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    368,016
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Selling, general and administrative
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,090
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    114,939
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    117,029
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total expenses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    41,118
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    443,927
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    485,045
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Operating loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (20,118
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (190,453
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (210,571
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other income (expense), net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (207,317
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    382
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,872
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,317
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,254
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Loss from continuing operations before tax benefit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (207,317
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (19,736
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (187,581
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    207,317
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (207,317
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Income tax benefit
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (79,679
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (7,841
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (71,838
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    79,679
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (79,679
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss from continuing operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (127,638
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (11,895
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (115,743
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    127,638
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (127,638
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss from discontinued operations
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,043
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,004
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (39
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,043
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,043
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (130,681
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (14,899
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (115,782
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    130,681
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (130,681
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="33%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="4" align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Condensed
    Consolidating Balance Sheets
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">H&#038;R Block,
    Inc.<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">BFC<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Other<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Consolidated<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">July&#160;31,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">(Guarantor)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">(Issuer)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Subsidiaries
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Elims
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">H&#038;R
    Block
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#038; cash equivalents
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    413,141
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    599,595
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (27
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,012,709
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#038; cash equivalents&#160;&#150; restricted
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    849
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    43,553
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44,402
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Receivables, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    224,573
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    104,815
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    329,388
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Mortgage loans held for investment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    466,663
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    466,663
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Intangible assets and goodwill, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,102,646
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,102,646
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Investments in subsidiaries
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,478,748
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    94
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,478,748
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    94
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,474
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    299,379
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,040,297
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,352,150
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,491,222
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,404,605
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,891,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,478,775
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,308,052
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Customer deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    666,295
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (27
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    666,268
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Long-term debt
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    999,055
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    20,376
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,019,431
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    FHLB borrowings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other liabilities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    214
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (132,742
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,496,004
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,363,476
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net intercompany advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,257,131
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    40,201
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,297,332
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Stockholders&#146; equity
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,233,877
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (193,204
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,671,952
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,478,748
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,233,877
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total liabilities and stockholders&#146; equity
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,491,222
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,404,605
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,891,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,478,775
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    4,308,052
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    23
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
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<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="33%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">H&#038;R Block,
    Inc.<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">BFC<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Other<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Consolidated<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">April&#160;30,
    2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">(Guarantor)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">(Issuer)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Subsidiaries
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Elims
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">H&#038;R
    Block
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#038; cash equivalents
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    616,238
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,061,656
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (50
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,677,844
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#038; cash equivalents&#160;&#150; restricted
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    9,522
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    38,861
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    48,383
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Receivables, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    88
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    102,011
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    390,191
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    492,290
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Mortgage loans held for investment, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    485,008
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    485,008
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Intangible assets and goodwill, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,214,164
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,214,164
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Investments in subsidiaries
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,699,555
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    32
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,699,555
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    32
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    13,613
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    469,461
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    807,166
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,290,240
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,713,256
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,682,240
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,512,070
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,699,605
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,207,961
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Customer deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    852,270
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (50
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    852,220
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Long-term debt
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    998,965
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    50,789
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,049,754
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    FHLB borrowings
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    25,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other liabilities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    178
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (26,769
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,858,004
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,831,413
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net intercompany advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,263,504
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    24,173
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (1,287,677
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Stockholders&#146; equity
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,449,574
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (191,399
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,890,954
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,699,555
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,449,574
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Total liabilities and stockholders&#146; equity
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,713,256
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,682,240
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,512,070
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,699,605
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,207,961
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="margin-left: 4%; margin-right: 0%">
<TABLE border="0" width="96%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="36%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="12%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="10%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="4" align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Condensed
    Consolidating Statements of Cash Flows
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">H&#038;R
    Block, Inc.<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">BFC<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Other<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Consolidated<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31, 2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Guarantor)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Issuer)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Subsidiaries
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Elims
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">H&#038;R Block
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net cash provided by (used in) operating activities:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,048
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (22,900)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (373,697)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (394,549)
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash flows from investing:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchases of
    <FONT style="white-space: nowrap">available-for-sale</FONT>
    securities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (39,275)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (39,275)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Mortgage loans originated for investment, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,192
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,192
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchase property&#160;&#038; equipment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (54)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (10,899)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (10,953)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Payments made for business acquisitions, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,457)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (3,457)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Proceeds from sale of businesses, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,230
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,230
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Loans made to franchisees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (16,477)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (16,477)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Repayments from franchisees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,320
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,320
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Net intercompany advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44,084
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (44,084)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,031
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,136
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    18,167
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net cash provided by (used in) investing activities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44,084
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (27,263)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    13,010
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (44,084)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (14,253)
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash flows from financing:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Customer banking deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (186,268)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (186,245)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Dividends paid
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (45,894)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (45,894)
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Repurchase of common stock
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,002)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,002)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Proceeds from exercise of stock options
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,762
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,762
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Net intercompany advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    33,312
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (77,396)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44,084
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (24,940)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (24,916)
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net cash used in financing activities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (46,132)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (152,934)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (102,336)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    44,107
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (257,295)
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Effects of exchange rates on cash
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    962
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    962
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net decrease in cash
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (203,097)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (462,061)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    23
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (665,135)
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#150; beginning of period
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    616,238
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,061,656
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (50)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,677,844
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#150;
    <FONT style="font-family: 'Times New Roman', Times">end of period
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    413,141
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    599,595
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (27)
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,012,709
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="16" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="16" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    24
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL --><DIV style="margin-top: 0pt; font-size: 1pt">&nbsp;</DIV>
<!-- XBRL Pagebreak End -->

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="37%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="11%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
    <TD width="3%">&nbsp;</TD>	<!-- colindex=06 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=06 type=lead -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=06 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=06 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">H&#038;R
    Block, Inc.<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">BFC<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Other<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Consolidated<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">July&#160;31, 2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Guarantor)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(Issuer)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Subsidiaries
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Elims
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">H&#038;R Block
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="20" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net cash provided by (used in) operating activities:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22,849
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (43,301
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (327,799
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (348,251
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash flows from investing:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Mortgage loans originated for investment, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    17,618
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    17,618
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Purchase property&#160;&#038; equipment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (8,634
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (8,634
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Payments made for business acquisitions, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (33,226
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (33,226
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Proceeds from sale of businesses, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26,387
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    26,387
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Loans made to franchisees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (33,720
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (33,720
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Repayments from franchisees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,724
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,724
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Net intercompany advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    188,324
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (188,324
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    40,668
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (21,820
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    18,848
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net cash provided by (used in) investing activities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    188,324
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    31,290
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (37,293
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (188,324
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (6,003
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash flows from financing:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Customer banking deposits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (121,166
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (235
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (121,401
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Dividends paid
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (48,692
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (48,692
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Repurchase of common stock
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (164,369
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (164,369
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Proceeds from exercise of stock options
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,500
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,500
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Net intercompany advances
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,507
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (223,831
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    188,324
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Other, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    388
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    176
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (16,551
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (15,987
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net cash used in financing activities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (211,173
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (85,483
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (240,382
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    188,089
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (348,949
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Effects of exchange rates on cash
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,232
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (2,232
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Net decrease in cash
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (97,494
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (607,706
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (235
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (705,435
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#150;
    <FONT style="font-family: 'Times New Roman', Times">beginning of
    period
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    702,021
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,102,135
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (111
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,804,045
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Cash&#160;&#150;
    <FONT style="font-family: 'Times New Roman', Times">end of period
    </FONT>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    604,527
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    494,429
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (346
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,098,610
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="21" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>
<!-- /XBRL,ns -->
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    25
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<CENTER><DIV style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></DIV></CENTER>


<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="8%"></TD>
    <TD width="92%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <TD>    <B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">ITEM&#160;2.&#160;</FONT></B></TD>
    <TD align="left">
    <A name='C65967105'></A><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">MANAGEMENT&#146;S
    DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
    OPERATIONS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="font-size: -7pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">RESULTS OF
    OPERATIONS</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our subsidiaries provide tax preparation, retail banking and
    various business advisory and consulting services. We are the
    only major company offering a full range of software, online and
    in-office tax preparation solutions to individual tax clients.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">RECENT
    EVENTS</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In August 2011, we signed a non-binding letter of intent to sell
    substantially all assets of RSM McGladrey Business Services, Inc
    (RSM) to McGladrey&#160;&#038; Pullen LLP (M&#038;P) and began
    an evaluation of strategic alternatives for RSM EquiCo, Inc.
    (EquiCo). The RSM sale is dependent on, among other factors, the
    ability of M&#038;P to raise financing for the purchase. We
    recorded a $99.7&#160;million impairment of goodwill in the
    first quarter for reporting units in our Business Services
    segment based on these events. This loss was offset partially by
    the sale of an ancillary business within the Business Services
    segment during the quarter which resulted in a $9.9&#160;million
    gain. On an after-tax basis, the net result of these events is a
    charge of $53.2&#160;million, or $0.17 per share. These amounts
    related to the sale of RSM may fluctuate based on adjustments to
    the purchase price at closing as well as the additional
    realization of tax benefits related to the sale. M&#038;P will
    also assume substantially all liabilities, including contingent
    payments and lease obligations. See discussion in notes&#160;2
    and 7 to the condensed consolidated financial statements and in
    the Business Services segment results below.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">TAX
    SERVICES</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This segment primarily consists of our income tax preparation
    businesses&#160;&#151; retail, online and software. This segment
    includes our tax operations in the U.S.&#160;and its
    territories, Canada, and Australia. Additionally, this segment
    includes the product offerings and activities of H&#038;R Block
    Bank (HRB Bank) that primarily support the tax network, refund
    anticipation checks, our prior participations in refund
    anticipation loans, and our commercial tax business, which
    provides tax preparation software to CPAs and other tax
    preparers.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="79%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="4" align="left" valign="bottom">
    <B><FONT style="font-family: Arial, Helvetica">Tax
    Services&#160;&#150; Operating Results</FONT></B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Tax preparation fees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    34,921
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    34,545
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Fees from Peace of Mind guarantees
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    27,181
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    28,547
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Fees from Emerald Card activities
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,241
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,575
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Royalties
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,703
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,605
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,379
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,373
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Total revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91,425
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    91,645
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Compensation and benefits:
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Field wages
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    36,847
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    39,249
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Corporate wages
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    33,055
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    35,800
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 18pt">
    Benefits and other compensation
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    17,489
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    34,304
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    87,391
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    109,353
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Occupancy and equipment
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    83,337
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    82,624
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Depreciation and amortization
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,450
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    22,395
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Marketing and advertising
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,721
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,413
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    62,009
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    43,484
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Total expenses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    260,908
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    266,269
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Pretax loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (169,483
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (174,624
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Three months
    ended July&#160;31, 2011 compared to July&#160;31,
    2010</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Tax Services&#146; revenues were essentially flat compared to
    the prior year, as declines in U.S.&#160;tax returns prepared
    were offset by an increase in international tax returns due to
    the extended filing season in Canada.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Total expenses decreased $5.4&#160;million, or 2.0%, for the
    three months ended July&#160;31, 2011. Compensation and benefits
    decreased $22.0&#160;million, or 20.1%, primarily due to
    severance costs recorded in the prior year. Other expenses
    increased $18.5&#160;million, or 42.6%, primarily due to
    incremental legal charges recorded in the current year.
</DIV>
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    <BR>
    26
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The pretax loss for the three months ended July&#160;31, 2011
    and 2010 was $169.5&#160;million and $174.6&#160;million,
    respectively.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">BUSINESS
    SERVICES</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This segment consists of RSM McGladrey, Inc., a national firm
    offering tax, consulting and accounting services and capital
    market services to middle-market companies.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="81%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="4" align="left" valign="bottom">
    <B><FONT style="font-family: Arial, Helvetica">Business
    Services&#160;&#150; Operating Results</FONT></B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Tax services
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    88,329
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    81,331
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Business consulting
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    58,111
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    61,678
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Accounting services
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,675
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,842
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Capital markets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,072
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,390
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Reimbursed expenses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,914
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,331
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,162
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    12,138
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Total revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    167,263
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    174,710
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Compensation and benefits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    126,245
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    127,113
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Occupancy
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    10,719
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    11,930
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Amortization of intangible assets
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,630
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2,836
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Impairment of goodwill
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    99,697
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#151;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    20,513
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    33,264
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Total expenses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    259,804
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    175,143
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Pretax loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (92,541
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (433
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Three months
    ended July&#160;31, 2011 compared to July&#160;31,
    2010</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Business Services&#146; revenues for the three months ended
    July&#160;31, 2011 decreased $7.4&#160;million, or 4.3% from the
    prior year. Tax services revenues increased primarily as a
    result of the acquisition of Caturano&#160;&#038; Company, Inc.
    Accounting services revenues declined $7.2&#160;million, or
    66.1%, primarily due to the sale of an ancillary business during
    the current quarter.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Total expenses increased $84.7&#160;million, or 48.3%, from the
    prior year. During the quarter, we recorded goodwill impairments
    of $85.4&#160;million and $14.3&#160;million in our RSM and
    EquiCo reporting units, respectively, as discussed in
    notes&#160;2 and 7 to the condensed consolidated financial
    statements. This loss was offset partially by the sale of an
    ancillary business during the quarter which resulted in a
    $9.9&#160;million gain. On an after-tax basis, the net result of
    these events is a charge of $53.2&#160;million, or $0.17 per
    share.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The pretax loss for the three months ended July&#160;31, 2011
    was $92.5&#160;million compared to $0.4&#160;million in the
    prior year.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">CORPORATE,
    ELIMINATIONS AND INCOME TAXES ON CONTINUING OPERATIONS</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Corporate operating losses include interest income from
    U.S.&#160;passive investments, interest expense on borrowings,
    net interest margin and gains or losses relating to mortgage
    loans held for investment, real estate owned, residual interests
    in securitizations and other corporate expenses.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="81%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="4%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="5%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="4" align="left" valign="bottom">
    <B><FONT style="font-family: Arial, Helvetica">Corporate&#160;&#150;
    Operating Results</FONT></B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">(in 000s)
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Three
    Months Ended July 31,
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2011
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">2010
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="8" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Interest income on mortgage loans held for investment, net
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,661
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,323
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    3,285
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,796
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Total revenues
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,946
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,119
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Interest expense
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    21,018
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    20,788
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Compensation and benefits
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,765
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,071
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Provision for loan losses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    5,625
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    8,000
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Other
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,656
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    6,520
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 27pt">
    Total expenses
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    40,064
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    40,379
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Pretax loss
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (31,118
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    (32,260
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD style="border-top: 3px double #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="9" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Three months
    ended July&#160;31, 2011 compared to July&#160;31,
    2010</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Results of our corporate operations were essentially flat
    compared to the prior year.
</DIV>
<!-- XBRL Pagebreak Begin -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    27
</DIV><!-- END PAGE WIDTH -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Income
    Taxes</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Our effective tax rate for continuing operations was 40.8% and
    38.4% for the three months ended July&#160;31, 2011 and 2010,
    respectively. This increase resulted from losses in our
    investments in company-owned life insurance assets for which we
    do not receive a tax benefit, and an increase in the state
    effective tax rate. This increase was partially offset by a
    decrease in our reserve for uncertain tax positions.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">Discontinued
    Operations</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Sand Canyon Corporation (&#147;SCC&#148;, previously known as
    Option One Mortgage Corporation) ceased originating mortgage
    loans in December of 2007 and, in April 2008, sold its servicing
    assets and discontinued its remaining operations. The sale of
    servicing assets did not include the sale of any mortgage loans.
    SCC retained contingent liabilities that arose from the
    operations of SCC prior to its disposal, including certain
    mortgage loan repurchase obligations, contingent liabilities
    associated with litigation and related claims, lease
    commitments, and employee termination benefits. SCC also
    retained residual interests in certain mortgage loan
    securitization transactions prior to cessation of its
    origination business. The net loss from discontinued operations
    totaled $1.7&#160;million and $3.0&#160;million for the three
    months ended July&#160;31, 2011 and 2010, respectively.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In connection with the securitization and sale of mortgage
    loans, SCC made certain representations and warranties. In the
    event that there is a breach of a representation and warranty
    and such breach materially and adversely affects the value of a
    mortgage loan, SCC may be obligated to repurchase a loan or
    otherwise indemnify certain parties for losses resulting from a
    liquidation of loan collateral.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    SCC has recorded a liability for estimated contingent losses
    related to representation and warranty claims as of
    July&#160;31, 2011, of $125.8&#160;million, which represents
    SCC&#146;s best estimate of the probable loss that may occur.
    Losses on valid claims totaled $0.5&#160;million and
    $0.1&#160;million for the three months ended July&#160;31, 2011
    and 2010, respectively. These amounts were recorded as
    reductions of our loan repurchase liability.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    While SCC uses the best information available to it in
    estimating its liability, assessing the likelihood that claims
    will be asserted in the future and estimating probable losses is
    inherently difficult and requires considerable management
    judgment. Although net losses on settled claims since
    May&#160;1, 2008 have been within initial loss estimates, to the
    extent that the volume of asserted claims, the level of valid
    claims, the counterparties asserting claims, the nature of
    claims, or the value of residential home prices differ in the
    future from current estimates, future losses may be greater than
    the current estimates and those differences may be significant.
    See additional discussion in note&#160;11 to the condensed
    consolidated financial statements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">FINANCIAL
    CONDITION</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    These comments should be read in conjunction with the condensed
    consolidated balance sheets and condensed consolidated
    statements of cash flows found on pages 1 and 3, respectively.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">CAPITAL RESOURCES
    AND
    LIQUIDITY</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;&#150;
    </FONT>Our sources of capital include cash from operations, cash
    from customer deposits, issuances of common stock and debt. We
    use capital primarily to fund working capital, pay dividends,
    repurchase shares of common stock and acquire businesses. Our
    operations are highly seasonal and therefore generally require
    the use of cash to fund operating losses during the period May
    through mid-January.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Given the likely availability of a number of liquidity options
    discussed herein, including borrowing capacity under our
    unsecured committed lines of credit (CLOCs), we believe, that in
    the absence of any unexpected developments, our existing sources
    of capital at July&#160;31, 2011 are sufficient to meet our
    operating needs.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">CASH FROM
    OPERATING
    ACTIVITIES</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;&#150;
    </FONT>Cash used in operations totaled $394.5&#160;million for
    the first three months of fiscal year 2012, compared with
    $348.3&#160;million for the same period last year.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">CASH FROM
    INVESTING
    ACTIVITIES</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;&#150;
    </FONT>Cash used in investing activities totaled
    $14.3&#160;million for the first three months of fiscal year
    2012, compared to $6.0&#160;million in the same period last year.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Purchases of
    <FONT style="white-space: nowrap">Available-for-Sale</FONT>
    Securities.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;During
    the three months ended July&#160;31, 2011, HRB Bank purchased
    $39.3&#160;million in mortgage-backed securities. No such
    purchases were made in the first quarter of the prior year.
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Mortgage Loans
    Held for
    Investment.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;We
    received net payments of $11.2&#160;million and
    $17.6&#160;million on our mortgage loans held for investment for
    the first three months of fiscal years 2012 and 2011,
    respectively. Cash payments declined primarily due to
    non-performing loans and continued run-off of our portfolio.
    </FONT>
</DIV>
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    <BR>
    28
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<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Purchases of
    Property and
    Equipment.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;Total
    cash paid for property and equipment was $11.0&#160;million and
    $8.6&#160;million for the first three months of fiscal years
    2012 and 2011, respectively.
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Business
    Acquisitions.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;Total
    cash paid for acquisitions was $3.5&#160;million and
    $33.2&#160;million during the three months ended July&#160;31,
    2011 and 2010, respectively. In July 2010 our Business Services
    segment acquired a Boston-based accounting firm, and cash used
    in investing activities includes payments totaling
    $32.6&#160;million related to this acquisition.
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2010, we signed a definitive merger agreement to
    acquire all of the outstanding shares of 2SS Holdings, Inc.
    (2SS), developer of TaxACT digital tax preparation solutions,
    for $287.5&#160;million in cash. Completion of the transaction
    is subject to the satisfaction of customary closing conditions,
    including regulatory approval. In May 2011, the United States
    Department of Justice (DOJ) filed a civil antitrust lawsuit to
    block our proposed acquisition of 2SS, and a preliminary hearing
    on this matter has been set for September&#160;6, 2011. There
    are no assurances that the DOJ&#146;s lawsuit will be resolved
    in our favor or that the transaction will be consummated.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Sales of
    Businesses.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;Proceeds
    from the sales of businesses totaled $21.2&#160;million and
    $26.4&#160;million for the three months ended July&#160;31, 2011
    and 2010, respectively. During the first quarter of fiscal year
    2012, our Business Services segment sold one of their ancillary
    businesses for $20.3&#160;million. During the first three months
    of fiscal year 2011, we sold 127 tax offices to franchisees. The
    majority of these sales were financed through affiliate loans.
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Loans Made to
    Franchisees.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;Loans
    made to franchisees totaled $16.5&#160;million and
    $33.7&#160;million for the three months ended July&#160;31, 2011
    and 2010, respectively. These amounts included both the
    financing of sales of tax offices and franchisee draws under our
    Franchise Equity Lines of Credit (FELCs).
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">CASH FROM
    FINANCING
    ACTIVITIES</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;&#150;
    </FONT>Cash used in financing activities totaled
    $257.3&#160;million for the first three months of fiscal year
    2012, compared to $348.9&#160;million in the same period last
    year.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Customer Banking
    Deposits.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;Customer
    banking deposits declined $186.2&#160;million for the three
    months ended July&#160;31, 2011 compared to $121.4&#160;million
    in the prior year due to seasonal fluctuations in prepaid debit
    card deposits.
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Dividends.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;We
    have consistently paid quarterly dividends. Dividends paid
    totaled $45.9&#160;million and $48.7&#160;million for the three
    months ended July&#160;31, 2011 and 2010, respectively.
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Repurchase and
    Retirement of Common
    Stock.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;During
    the prior year, we purchased and immediately retired
    15.5&#160;million shares of our common stock at a cost of
    $235.7&#160;million. Cash payments of $161.0&#160;million were
    made during the three months ended July&#160;31, 2010 for the
    share purchases with settlement of the remaining
    $74.7&#160;million occurring in August 2010. We expect to
    continue to repurchase and retire common stock or retire
    treasury stock in the future.
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">Issuances of
    Common
    Stock.</FONT></B><FONT style="font-family: Arial, Helvetica">&#160;Proceeds
    from the issuance of common stock totaled $1.8&#160;million for
    the three months ended July&#160;31, 2011 compared to
    $1.5&#160;million in the prior year, and is related to stock
    option exercises and the related tax benefits.
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">BORROWINGS</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The following chart provides the debt ratings for Block
    Financial LLC (BFC) as of July&#160;31, 2011:
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="52%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=02 type=hang1 -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=03 type=hang1 -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=04 type=hang1 -->
    <TD width="6%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>	<!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Short-term
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Long-term
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Outlook
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="16" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    Moody&#146;s
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    P-2
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    Baa2
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    Negative<SUP style="font-size: 85%; vertical-align: top">(1</SUP>

</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    <SUP style="font-size: 85%; vertical-align: top">)</SUP>

</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    S&#038;P
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    A-2
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    BBB
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    Negative
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    DBRS
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    R-2 (high
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    BBB (high
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
    )
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    Stable
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="17" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(1)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">In
    August 2011, the outlook was changed to &#147;Stable.&#148;
    </FONT></TD>
</TR>

</TABLE>

<DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    At July&#160;31, 2011, we maintained a CLOC agreement to support
    commercial paper issuances, general corporate purposes or for
    working capital needs. This facility provides funding up to
    $1.7&#160;billion and matures July&#160;31, 2013. This facility
    bears interest at an annual rate of LIBOR plus 1.30% to 2.80% or
    PRIME plus 0.30% to 1.80% (depending on the type of borrowing)
    and includes an annual facility fee of 0.20% to 0.70% of the
    committed amounts, based on our credit ratings. Covenants in the
    new facility are substantially similar to those in the previous
    CLOCs including: (1)&#160;maintenance of a minimum net worth of
    $650.0&#160;million on the last day of any fiscal quarter; and
    (2)&#160;reduction of the aggregate outstanding principal amount
    of short-term debt, as defined in the agreement, to
    $200.0&#160;million or less for thirty consecutive days during
    the period March 1 to June
</DIV>
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    <BR>
    29
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<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    30 of each year (&#147;Clean-down requirement&#148;). At
    July&#160;31, 2011, we were in compliance with these covenants
    and had net worth of $1.2&#160;billion. We had no balance
    outstanding under the CLOCs at July&#160;31, 2011.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There have been no material changes in our borrowings or debt
    ratings from those reported at April&#160;30, 2011 in our Annual
    Report on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">CONTRACTUAL
    OBLIGATIONS AND COMMERCIAL COMMITMENTS</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There have been no material changes in our contractual
    obligations and commercial commitments from those reported at
    April&#160;30, 2011 in our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">REGULATORY
    ENVIRONMENT</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There have been no material changes in our regulatory
    environment from those reported at April&#160;30, 2011 in our
    Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">FORWARD-LOOKING
    INFORMATION</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    This report and other documents filed with the Securities and
    Exchange Commission (SEC) may contain forward-looking
    statements. In addition, our senior management may make
    forward-looking statements orally to analysts, investors, the
    media and others. Forward-looking statements can be identified
    by the fact that they do not relate strictly to historical or
    current facts. They often include words such as
    &#147;expects,&#148; &#147;anticipates,&#148;
    &#147;intends,&#148; &#147;plans,&#148; &#147;believes,&#148;
    &#147;seeks,&#148; &#147;estimates,&#148; &#147;will,&#148;
    &#147;would,&#148; &#147;should,&#148; &#147;could&#148; or
    &#147;may.&#148; Forward-looking statements provide
    management&#146;s current expectations or predictions of future
    conditions, events or results. They may include projections of
    revenues, income, earnings per share, capital expenditures,
    dividends, liquidity, capital structure or other financial
    items, descriptions of management&#146;s plans or objectives for
    future operations, products or services, or descriptions of
    assumptions underlying any of the above. They are not guarantees
    of future performance. By their nature, forward-looking
    statements are subject to risks and uncertainties. These
    statements speak only as of the date made and management does
    not undertake to update them to reflect changes or events
    occurring after that date except as required by federal
    securities laws.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

    <A name='C65967106'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">ITEM&#160;3.&#160;QUANTITATIVE
    AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</FONT></B>
</DIV>

<DIV style="font-size: -7pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</A>
</A>


<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There have been no material changes in our market risks from
    those reported at April&#160;30, 2011 in our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
</DIV>

<A name='C65967107'>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

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    <B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">ITEM&#160;4.&#160;CONTROLS
    AND PROCEDURES</FONT></B>
</DIV>

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</A>
</A>
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    <B><FONT style="font-family: Arial, Helvetica">EVALUATION OF
    DISCLOSURE CONTROLS AND PROCEDURES</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    As of the end of the period covered by this
    <FONT style="white-space: nowrap">Form&#160;10-Q,</FONT>
    we evaluated the effectiveness of the design and operation of
    our disclosure controls and procedures (as defined in Exchange
    Act
    <FONT style="white-space: nowrap">Rules&#160;13a-15(e)</FONT>
    and
    <FONT style="white-space: nowrap">15d-15(e)).</FONT>
    The controls evaluation was done under the supervision and with
    the participation of management, including our Chief Executive
    Officer and Chief Financial Officer. Based on this evaluation,
    our Chief Executive Officer and Chief Financial Officer have
    concluded that our disclosure controls and procedures were
    effective as of the end of the period covered by this Quarterly
    Report on
    <FONT style="white-space: nowrap">Form&#160;10-Q.</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <B><FONT style="font-family: Arial, Helvetica">CHANGES IN
    INTERNAL CONTROL OVER FINANCIAL REPORTING</FONT></B>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There were no changes that materially affected, or are
    reasonably likely to materially affect, our internal control
    over financial reporting.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

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    <A name='C65967108'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">PART&#160;II&#160;&#150;
    OTHER INFORMATION</FONT></B>
</DIV>

<DIV style="font-size: -7pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</A>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

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    <A name='C65967109'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">ITEM&#160;1.&#160;LEGAL
    PROCEEDINGS</FONT></B>
</DIV>

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</A>

<DIV style="margin-top: 2pt; font-size: 1pt">&nbsp;</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Litigation and
    Claims Pertaining to Discontinued Mortgage Operations
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Although mortgage loan origination activities were terminated
    and the loan servicing business was sold during fiscal year
    2008, SCC and HRB remain subject to investigations, claims and
    lawsuits pertaining to SCC&#146;s mortgage business activities
    that occurred prior to such termination and sale. These
    investigations, claims and
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    lawsuits include actions by state and federal regulators,
    municipalities, third party indemnitees, individual plaintiffs,
    and cases in which plaintiffs seek to represent a class of
    others alleged to be similarly situated. Among other things,
    these investigations, claims and lawsuits allege discriminatory
    or unfair and deceptive loan origination and servicing
    practices, fraud, rights to indemnification, and violations of
    securities laws, the Truth in Lending Act, Equal Credit
    Opportunity Act and the Fair Housing Act. Given the non-prime
    mortgage environment, the number of these investigations, claims
    and lawsuits has increased over historical experience and is
    likely to continue to increase. The amounts claimed in these
    investigations, claims and lawsuits are substantial in some
    instances, and the ultimate resulting liability is difficult to
    predict and thus cannot be reasonably estimated. In the event of
    unfavorable outcomes, the amounts that may be required to be
    paid in the discharge of liabilities or settlements could be
    substantial and could have a material impact on our consolidated
    results of operations.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On June&#160;3, 2008, the Massachusetts Attorney General filed a
    lawsuit in the Superior Court of Suffolk County, Massachusetts
    (Case
    <FONT style="white-space: nowrap">No.&#160;08-2474-BLS)</FONT>
    styled <I>Commonwealth of Massachusetts&#160;v. H&#038;R Block,
    Inc., et al.</I>, alleging unfair, deceptive and discriminatory
    origination and servicing of mortgage loans and seeking
    equitable relief, disgorgement of profits, restitution and
    statutory penalties. In November 2008, the court granted a
    preliminary injunction limiting the ability of the owner of
    SCC&#146;s former loan servicing business to initiate or advance
    foreclosure actions against certain loans originated by SCC or
    its subsidiaries without (1)&#160;advance notice to the
    Massachusetts Attorney General and (2)&#160;if the Attorney
    General objects to foreclosure, approval by the court. An appeal
    of the preliminary injunction was denied. To avoid the cost and
    inherent risk associated with litigation, the parties have
    reached an agreement to settle this case. The settlement
    requires a cash payment from SCC to the Attorney General of
    $9.8&#160;million, in addition to certain loan modification
    relief to Massachusetts borrowers estimated at $115&#160;million
    in benefits. The agreement also provides for a contingent cash
    payment of up to $5&#160;million in the event certain loan
    modification relief is not available. We have a liability
    recorded for our best estimate of the expected loss. We do not
    believe losses in excess of our accrual would be material to our
    financial statements, although it is possible that our losses
    could exceed the amount we have accrued.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On February&#160;1, 2008, a class action lawsuit was filed in
    the United States District Court for the District of
    Massachusetts against SCC and other related entities styled
    <I>Cecil Barrett, et al.&#160;v. Option One Mortgage Corp., et
    al. </I>(Civil Action
    <FONT style="white-space: nowrap">No.&#160;08-10157-RWZ).</FONT>
    Plaintiffs allege discriminatory practices relating to the
    origination of mortgage loans in violation of the Fair Housing
    Act and Equal Credit Opportunity Act, and seek declaratory and
    injunctive relief in addition to actual and punitive damages.
    The court dismissed H&#038;R Block, Inc. from the lawsuit for
    lack of personal jurisdiction. In March 2011, the court issued
    an order certifying a class, which defendants sought to appeal.
    On August&#160;24, 2011, the First Circuit Court of Appeals
    declined to hear the appeal, noting that the district court
    could reconsider its certification decision in light of a recent
    ruling by the United States Supreme Court in an unrelated
    matter. We do not believe losses in excess of our accrual would
    be material to our financial statements, although it is possible
    that our losses could exceed the amount we have accrued. We
    believe we have meritorious defenses to the claims in this case
    and intend to defend the case vigorously, but there can be no
    assurances as to its outcome or its impact on our consolidated
    results of operations.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On December&#160;9, 2009, a putative class action lawsuit was
    filed in the United States District Court for the Central
    District of California against SCC and H&#038;R Block, Inc.
    styled <I>Jeanne Drake, et al.&#160;v. Option One Mortgage
    Corp., et al. </I>(Case
    <FONT style="white-space: nowrap">No.&#160;SACV09-1450</FONT>
    CJC). Plaintiffs allege breach of contract, promissory fraud,
    intentional interference with contractual relations, wrongful
    withholding of wages and unfair business practices in connection
    with the failure to pay severance benefits to employees when
    their employment transitioned to American Home Mortgage
    Servicing, Inc. in connection with the sale of certain assets
    and operations of Option One. Plaintiffs seek to recover
    severance benefits of approximately $8&#160;million, interest
    and attorney&#146;s fees, in addition to penalties and punitive
    damages on certain claims. Plaintiffs&#146; motion for class
    certification is pending. All parties have filed motions for
    summary judgment. The court has set a hearing on all pending
    motions on August&#160;29, 2011. We have not concluded that a
    loss related to this matter is probable nor have we established
    a loss contingency related to this matter. We believe we have
    meritorious defenses to the claims in this case and intend to
    defend the case vigorously, but there can be no assurances as to
    its outcome or its impact on our consolidated results of
    operations.
</DIV>
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    On October&#160;15, 2010, the Federal Home Loan Bank of Chicago
    filed a lawsuit in the Circuit Court of Cook County, Illinois
    (Case No.&#160;10CH45033) styled <I>Federal Home Loan Bank of
    Chicago&#160;v. Bank of America Funding Corporation, et al.
    </I>against multiple defendants, including various SCC related
    entities and H&#038;R Block, Inc. related entities, arising out
    of Federal Home Loan Bank&#146;s (FHLB&#146;s) purchase of
    mortgage-backed securities. Plaintiff asserts claims for
    rescission and damages under state securities law and for common
    law negligent misrepresentation in connection with its purchase
    of two securities originated and securitized by SCC. These two
    securities had a total initial principal amount of approximately
    $50&#160;million, of which approximately $42&#160;million
    remains outstanding. We have not concluded that a loss related
    to this matter is probable nor have we established a loss
    contingency related to this matter. We believe the claims in
    this case are without merit and we intend to defend them
    vigorously. There can be no assurances, however, as to its
    outcome or its impact on our consolidated results of operations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Employment-Related
    Claims and Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have been named in several wage and hour class action
    lawsuits throughout the country, including <I>Alice
    Williams&#160;v. H&#038;R Block Enterprises LLC</I>, Case
    No.RG08366506 (Superior Court of California, County of Alameda,
    filed January&#160;17, 2008) (alleging improper classification
    of office managers in California); <I>Arabella Lemus&#160;v.
    H&#038;R Block Enterprises LLC, et al., </I>Case
    <FONT style="white-space: nowrap">No.&#160;CGC-09-489251</FONT>
    (United States District Court, Northern District of California,
    filed June&#160;9, 2009) (alleging failure to timely pay
    compensation to tax professionals in California and to include
    itemized information on wage statements); <I>Delana Ugas&#160;v.
    H&#038;R Block Enterprises LLC, et al., </I>Case
    No.&#160;BC417700 (United States District Court, Central
    District of California, filed July&#160;13, 2009) (alleging
    failure to compensate tax professionals in California for all
    hours worked and to provide meal periods); and <I>Barbara
    Petroski&#160;v. H&#038;R Block Eastern Enterprises, Inc., et
    al., </I>Case
    <FONT style="white-space: nowrap">No.&#160;10-CV-00075</FONT>
    (United States District Court, Western District of Missouri,
    filed January&#160;25, 2010) (alleging failure to compensate tax
    professionals nationwide for off-season training). A class was
    certified in the <I>Lemus </I>case in December 2010 (consisting
    of tax professionals who worked in company-owned offices in
    California from 2007 to 2010); in the <I>Williams </I>case in
    March 2011 (consisting of office managers who worked in
    company-owned offices in California from 2004 to 2011); and in
    the <I>Ugas </I>case in August 2011 (consisting of tax
    professionals who worked in company-owned offices in California
    from 2006 to 2011). A conditional class was certified in the
    <I>Petroski </I>case in March 2011 (consisting of tax
    professionals nationwide who worked in company-owned offices and
    who were not compensated for certain training courses occurring
    on or after April&#160;15, 2007).
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The plaintiffs in the wage and hour class action lawsuits seek
    actual damages, pre-judgment interest and attorneys&#146; fees,
    in addition to statutory penalties under California and federal
    law, which could equal up to 30&#160;days of wages per tax
    season for class members who worked in California. A portion of
    our loss contingency accrual is related to these lawsuits for
    the amount of loss that we consider probable and estimable. For
    those wage and hour class action lawsuits for which we are able
    to estimate a range of possible loss, the current estimated
    range is $0 to $70&#160;million in excess of the accrued
    liability related to those matters. This estimated range of
    possible loss is based upon currently available information and
    is subject to significant judgment and a variety of assumptions
    and uncertainties. The matters underlying the estimated range
    will change from time to time, and actual results may vary
    significantly from the current estimate. Because this estimated
    range does not include matters for which an estimate is not
    possible, the range does not represent our maximum loss exposure
    for the wage and hour class action lawsuits. We believe we have
    meritorious defenses to the claims in these lawsuits and intend
    to defend them vigorously. The amounts claimed in these matters
    are substantial in some instances and the ultimate liability
    with respect to these matters is difficult to predict. There can
    be no assurances as to the outcome of these cases or their
    impact on our consolidated results of operations, individually
    or in the aggregate.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">RAL Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have been named in multiple lawsuits as defendants in
    litigation regarding our refund anticipation loan program in
    past years. All of those lawsuits have been settled or otherwise
    resolved, except for one.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The sole remaining case is a putative class action styled
    <I>Sandra J. Basile, et al.&#160;v. H&#038;R Block, Inc., et
    al.</I>, April Term 1992 Civil Action No.&#160;3246 in the Court
    of Common Pleas, First Judicial District Court of Pennsylvania,
    Philadelphia County, instituted on April&#160;23, 1993. The
    plaintiffs allege inadequate disclosures with respect to the RAL
    product and assert claims for violation of consumer protection
    statutes, negligent misrepresentation, breach of fiduciary duty,
    common law fraud, usury, and violation of the Truth In Lending
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Act. Plaintiffs seek unspecified actual and punitive damages,
    injunctive relief, attorneys&#146; fees and costs. A
    Pennsylvania class was certified, but later decertified by the
    trial court in December 2003. An appellate court subsequently
    reversed the decertification decision. We are appealing the
    reversal. We have not concluded that a loss related to this
    matter is probable nor have we accrued a loss contingency
    related to this matter. Plaintiffs have not provided a dollar
    amount of their claim and we are not able to estimate a possible
    range of loss. We believe we have meritorious defenses to this
    case and intend to defend it vigorously. There can be no
    assurances, however, as to the outcome of this case or its
    impact on our consolidated results of operations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Express IRA
    Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We have been named defendants in lawsuits regarding our former
    Express IRA product. All of those lawsuits have been settled or
    otherwise resolved, except for one.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    The one remaining case was filed on January&#160;2, 2008 by the
    Mississippi Attorney General in the Chancery Court of Hinds
    County, Mississippi First Judicial District (Case No.&#160;G
    2008 6 S 2)&#160;and is styled <I>Jim Hood, Attorney for the
    State of Mississippi&#160;v. H&#038;R Block, Inc., H&#038;R
    Block Financial Advisors, Inc</I>., <I>et al. </I>The complaint
    alleges fraudulent business practices, deceptive acts and
    practices, common law fraud and breach of fiduciary duty with
    respect to the sale of the product in Mississippi and seeks
    equitable relief, disgorgement of profits, damages and
    restitution, civil penalties and punitive damages. We are not
    able to estimate a possible range of loss. We believe we have
    meritorious defenses to the claims in this case, and we intend
    to defend this case vigorously, but there can be no assurances
    as to its outcome or its impact on our consolidated results of
    operations.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Although we sold H&#038;R Block Financial Advisors, Inc. (HRBFA)
    effective November&#160;1, 2008, we remain responsible for any
    liabilities relating to the Express IRA litigation, among other
    things, through an indemnification agreement. A portion of our
    accrual is related to these indemnity obligations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">RSM McGladrey
    Litigation
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    EquiCo, its parent and certain of its subsidiaries and
    affiliates, are parties to a class action filed on July&#160;11,
    2006 and styled <I>Do Right&#146;s Plant Growers, et al.&#160;v.
    RSM EquiCo, Inc., et al. (the &#147;RSM Parties&#148;), </I>Case
    No.&#160;06 CC00137, in the California Superior Court, Orange
    County. The complaint contains allegations relating to business
    valuation services provided by EquiCo, including allegations of
    fraud, conversion and unfair competition. Plaintiffs seek
    unspecified actual and punitive damages, in addition to
    pre-judgment interest and attorneys&#146; fees. On
    March&#160;17, 2009, the court granted plaintiffs&#146; motion
    for class certification on all claims. To avoid the cost and
    inherent risk associated with litigation, the parties reached an
    agreement to settle the case, subject to approval by the
    California Superior Court. The settlement requires a maximum
    payment of $41.5&#160;million, although the actual cost of the
    settlement will depend on the number of valid claims submitted
    by class members. The California Superior Court preliminarily
    approved the settlement on July&#160;29, 2011. A final approval
    hearing is set for October&#160;20, 2011. The defendants believe
    they have meritorious defenses to the claims in this case and,
    if for any reason the settlement is not approved, they will
    continue to defend the case vigorously. Although we have a
    liability recorded for expected losses, there can be no
    assurance regarding the outcome of this matter.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    On December&#160;7, 2009, a lawsuit was filed in the Circuit
    Court of Cook County, Illinois (2010-L-014920) against M&#038;P,
    RSM and H&#038;R Block styled <I>Ronald R. Peterson ex rel.
    Lancelot Investors Fund, L.P., et al.&#160;v.
    McGladrey&#160;&#038; Pullen LLP, et al. </I>The case was
    removed to the United States District Court for the Northern
    District of Illinois on December&#160;28, 2009 (Case
    <FONT style="white-space: nowrap">No.&#160;1:10-CV-00274).</FONT>
    The complaint, which was filed by the trustee for certain
    bankrupt investment funds, seeks unspecified damages and asserts
    claims against RSM for vicarious liability and alter ego
    liability and against H&#038;R Block for equitable restitution
    relating to audit work performed by M&#038;P. The amount claimed
    in this case is substantial. On November&#160;3, 2010, the court
    dismissed the case against all defendants in its entirety with
    prejudice. The trustee has filed an appeal to the Seventh
    Circuit Court of Appeals with respect to the claims against
    M&#038;P and RSM. No claims remain against H&#038;R Block.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    RSM and M&#038;P operate in an alternative practice structure
    (&#147;APS&#148;). Accordingly, certain claims and lawsuits
    against M&#038;P could have an impact on RSM. More specifically,
    any judgments or settlements arising from claims and lawsuits
    against M&#038;P that exceed its insurance coverage could have a
    direct adverse effect on M&#038;P&#146;s operations. Although
    RSM is not responsible for the liabilities of M&#038;P,
    significant M&#038;P litigation and claims could impair the
    profitability of the APS and impair the ability to attract and
    retain clients and quality
</DIV>
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    professionals. This could, in turn, have a material effect on
    RSM&#146;s operations and impair the value of our investment in
    RSM. There is no assurance regarding the outcome of any claims
    or litigation involving M&#038;P.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: transparent">

    <FONT style="font-family: Arial, Helvetica">Other
    </FONT>
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In October 2010, we signed a definitive merger agreement to
    acquire all of the outstanding shares of 2SS Holdings, Inc.
    (&#147;2SS&#148;), developer of TaxACT digital tax preparation
    solutions, for $287.5&#160;million in cash. In May 2011, the
    United States Department of Justice (DOJ) filed a civil
    antitrust lawsuit in the U.S.&#160;district court in
    Washington,&#160;D.C., (Case
    <FONT style="white-space: nowrap">No.&#160;1:11-cv-00948)</FONT>
    against H&#038;R Block and 2SS styled <I>United States&#160;v.
    H&#038;R Block, Inc., 2SS Holdings, Inc., and TA IX L.P., </I>to
    block our proposed acquisition of 2SS. A preliminary injunction
    hearing is set to occur in September 2011. There are no
    assurances that the DOJ&#146;s lawsuit will be resolved in our
    favor or that the transaction will be consummated.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    In addition, we are from time to time party to investigations,
    claims and lawsuits not discussed herein arising out of our
    business operations. These investigations, claims and lawsuits
    include actions by state attorneys general, other state
    regulators, individual plaintiffs, and cases in which plaintiffs
    seek to represent a class of others similarly situated. We
    believe we have meritorious defenses to each of these
    investigations, claims and lawsuits, and we are defending or
    intend to defend them vigorously. The amounts claimed in these
    matters are substantial in some instances, however, the ultimate
    liability with respect to such matters is difficult to predict.
    In the event of an unfavorable outcome, the amounts we may be
    required to pay in the discharge of liabilities or settlements
    could have a material impact on our consolidated results of
    operations.
</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 2%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    We are also party to claims and lawsuits that we consider to be
    ordinary, routine litigation incidental to our business,
    including claims and lawsuits (collectively, &#147;Other
    Claims&#148;) concerning the preparation of customers&#146;
    income tax returns, the fees charged customers for various
    products and services, relationships with franchisees,
    intellectual property disputes, employment matters and contract
    disputes. While we cannot provide assurance that we will
    ultimately prevail in each instance, we believe the amount, if
    any, we are required to pay in the discharge of liabilities or
    settlements in these Other Claims will not have a material
    impact on our consolidated results of operations.
</DIV>

<A name='C65967110'>
<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">ITEM&#160;1A.&#160;RISK
    FACTORS</FONT></B>
</DIV>

<DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    There have been no material changes in our risk factors from
    those reported at April&#160;30, 2011 in our Annual Report on
    <FONT style="white-space: nowrap">Form&#160;10-K.</FONT>
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

    <A name='C65967111'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">ITEM&#160;2.&#160;UNREGISTERED
    SALES OF EQUITY SECURITIES AND USE OF PROCEEDS</FONT></B>
</DIV>

<DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    A summary of our purchases of H&#038;R Block common stock during
    the first quarter of fiscal year 2012 is as follows:
</DIV>



<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="35%">&nbsp;</TD>	<!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="7%" align="right">&nbsp;</TD>	<!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=02 type=body -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=03 type=gutter -->
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=03 type=body -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=04 type=gutter -->
    <TD width="9%" align="right">&nbsp;</TD>	<!-- colindex=04 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=04 type=body -->
    <TD width="2%">&nbsp;</TD>	<!-- colindex=05 type=gutter -->
    <TD width="8%" align="right">&nbsp;</TD>	<!-- colindex=05 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=05 type=body -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD colspan="13" align="right" valign="bottom" style="border-bottom: 1px solid #000000">
    <FONT style="font-family: Arial, Helvetica">(in 000s, except per
    share amounts)
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Total Number of
    Shares<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Maximum $Value<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Total<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Average<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Purchased as Part
    of<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">of Shares that
    May<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 9pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Number of Shares<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Price Paid<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Publicly
    Announced<BR>
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-family: Arial, Helvetica">Be Purchased
    Under<BR>
    </FONT>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Purchased<SUP style="font-size: 85%; vertical-align: top">(1)</SUP>

    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">per
    Share
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">Plans
    or
    Programs<SUP style="font-size: 85%; vertical-align: top">(2)</SUP>

    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="right" valign="bottom">
    <FONT style="font-size: 9pt; font-family: Arial, Helvetica">the
    Plans or Programs
    </FONT>
</TD>
</TR>
<TR style="font-size: 1pt" valign="bottom" align="center">
<TD colspan="13" align="right" valign="bottom" style="font-size: 1pt; border-bottom: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<!-- TableOutputBody -->
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    May 1&#160;&#150; May 31
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    2
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    17.16
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,371,957
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    June 1&#160;&#150; June 30
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    14
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    17.23
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,371,957
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom" style="font-family: Arial, Helvetica">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    July 1&#160;&#150; July 31
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    106
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    16.31
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    &#150;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    $
</TD>
<TD nowrap align="right" valign="bottom" style="font-family: Arial, Helvetica">
    1,371,957
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" valign="bottom" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="13" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(1)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">We
    purchased the above shares in connection with the funding of
    employee income tax withholding obligations arising upon the
    exercise of stock options or the lapse of restrictions on
    nonvested shares.
    </FONT></TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica"><SUP style="font-size: 85%; vertical-align: top">(2)</SUP></FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">In
    June 2008, our Board of Directors rescinded previous
    authorizations to repurchase shares of our common stock, and
    approved an authorization to purchase up to $2.0&#160;billion of
    our common stock through June 2012.
    </FONT></TD>
</TR>

</TABLE>
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<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <BR>
    34
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<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
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<DIV style="font-size: 6pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

    <A name='C65967112'><B><FONT style="font-size: 11pt; font-family: Arial, Helvetica">ITEM&#160;6.&#160;EXHIBITS</FONT></B>
</DIV>

<DIV style="font-size: 4pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="3%" align="right">&nbsp;</TD>	<!-- colindex=01 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>	<!-- colindex=01 type=body -->
    <TD width="3%" align="left">&nbsp;</TD>	<!-- colindex=01 type=align1 -->
    <TD width="1%">&nbsp;</TD>	<!-- colindex=02 type=gutter -->
    <TD width="91%">&nbsp;</TD>	<!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<!-- TableOutputHead -->
<!-- TableOutputBody -->
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    10
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .1*
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Form of 2003 Long-Term Executive Compensation Plan Award
    Agreement for Restricted Shares.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    10
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .2*
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Form of 2003 Long-Term Executive Compensation Plan Award
    Agreement for Stock Options.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    10
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .3*
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Form of 2003 Long-Term Executive Compensation Plan Award
    Agreement for Performance Shares.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    10
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .4*
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Grant Agreement between H&#038;R Block, Inc. and William C. Cobb
    in connection with award of Restricted Shares as of May 2, 2011.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    10
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .5*
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Grant Agreement between H&#038;R Block, Inc. and William C. Cobb
    in connection with award of Stock Options as of May 2, 2011.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    10
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .6
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Amendment to Agreement and Plan of Merger dated June 21, 2011,
    among H&#038;R Block, Inc., HRB Island Acquisition, Inc., 2SS
    Holdings, Inc., TA Associates Management, L.P. and Lance Dunn,
    filed as Exhibit 10.34 to the company&#146;s annual report on
    Form 10-K for the fiscal year ended April 30, 2011, file number
    1-6089, is incorporated herein by reference.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    31
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .1
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Certification by Chief Executive Officer pursuant to Section 302
    of the Sarbanes-Oxley Act of 2002.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    31
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .2
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Certification by Chief Financial Officer pursuant to Section 302
    of the Sarbanes-Oxley Act of 2002.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    32
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .1
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Certification by Chief Executive Officer furnished pursuant to
    18&#160;U.S.C. 1350, as adopted by Section 906 of the
    Sarbanes-Oxley Act of 2002.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    32
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .2
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    Certification by Chief Financial Officer furnished pursuant to
    18&#160;U.S.C. 1350, as adopted by Section 906 of the
    Sarbanes-Oxley Act of 2002.
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    101
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .INS
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    XBRL Instance Document
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    101
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .SCH
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    XBRL Taxonomy Extension Schema
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    101
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .CAL
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    XBRL Extension Calculation Linkbase
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    101
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .LAB
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    XBRL Taxonomy Extension Label Linkbase
</TD>
</TR>
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<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    101
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .PRE
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    XBRL Taxonomy Extension Presentation Linkbase
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
<TD nowrap align="right" valign="top" style="font-family: Arial, Helvetica">
    101
</TD>
<TD nowrap align="left" valign="top" style="font-family: Arial, Helvetica">
    .REF
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="font-family: Arial, Helvetica">
    XBRL Taxonomy Extension Reference Linkbase
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="5" align="left" valign="top" style="font-family: Arial, Helvetica">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 1pt">
<TD colspan="5" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

<TR>
    <TD width="1%"></TD>
    <TD width="1%"></TD>
    <TD width="98%"></TD>
</TR>

<TR>
    <TD align="right" valign="top">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">*
    </FONT></TD>
    <TD></TD>
    <TD valign="bottom">
    <FONT style="font-size: 8pt; font-family: Arial, Helvetica">Indicates
    management contracts, compensatory plans or arrangements.
    </FONT></TD>
</TR>

</TABLE>
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    <BR>
    35
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#C65967tocpage">Table of Contents</A></H5><P>

<DIV style="width: 88%; margin-left: 6%"><!-- BEGIN PAGE WIDTH -->
<!-- XBRL Pagebreak End -->

<DIV style="font-size: 0pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">

    <A name='C65967113'><B><FONT style="font-size: 12pt; font-family: Arial, Helvetica">SIGNATURES</FONT></B>
</DIV>

<DIV style="font-size: -9pt; margin-left: 0%; width: 100%;  align: left; border-bottom: 1pt solid #000000"></DIV>
</A>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    Pursuant to the requirements of the Securities Exchange Act of
    1934, the registrant has duly caused this report to be signed on
    its behalf by the undersigned thereunto duly authorized.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <B><FONT style="font-family: Arial, Helvetica">H&#038;R BLOCK,
    INC.</FONT></B>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c65967a1.gif" alt="(-s- William C. Cobb)"><FONT style="font-family: Arial, Helvetica">
    </FONT>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">William
    C. Cobb
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">President
    and Chief Executive Officer
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">September&#160;1,
    2011
    </FONT>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c6596703a.gif" alt="(-s- Jeffrey T. Brown)"><FONT style="font-size: 11pt; font-family: Arial, Helvetica">
    </FONT>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">Jeffrey
    T. Brown
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">Senior
    Vice President and
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">Chief
    Financial Officer
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">September&#160;1,
    2011
    </FONT>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <IMG src="c65967c6596704a.gif" alt="(-s- Colby R. Brown)"><FONT style="font-size: 11pt; font-family: Arial, Helvetica">
    </FONT>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">Colby
    R. Brown
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">Vice
    President and
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">Corporate
    Controller
    </FONT>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: transparent">
    <FONT style="font-size: 11pt; font-family: Arial, Helvetica">September&#160;1,
    2011
    </FONT>
</DIV>
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    <BR>
    36
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</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>c65967exv10w1.htm
<DESCRIPTION>EX-10.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv10w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Exhibit&nbsp;10.1
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>H&#038;R BLOCK, INC.<BR>
2003 LONG-TERM EXECUTIVE COMPENSATION PLAN<BR>
GRANT AGREEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Grant Agreement is entered into by and between H&#038;R Block, Inc., a Missouri corporation
(the &#147;<B>Company</B>&#148;), and &#091;Participant Name&#093; (&#147;Participant&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company provides certain incentive awards to key employees of subsidiaries of the
Company under the H&#038;R Block, Inc. 2003 Long-Term Executive Compensation Plan (the &#147;Plan&#148;);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, receipt of such Awards under the Plan are conditioned upon a Participant&#146;s execution
of a Grant Agreement within 180&nbsp;days of &#091;Grant Date&#093;, wherein Participant agrees to abide by
certain terms and conditions authorized by the Compensation Committee of the Board of Directors;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Participant has been selected by the Compensation Committee or the Chief
Executive Officer of the Company as a key employee of one of the subsidiaries of the Company and is
eligible to receive Awards under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW THEREFORE, in consideration of the parties&#146; promises and agreements set forth in this
Grant Agreement, the sufficiency of which the parties hereby acknowledge,
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">IT IS AGREED AS FOLLOWS:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>1. </B><U><B>Definitions.</B></U> Whenever a term is used in this Agreement or an Award Certificate issued
under the Plan, the following words and phrases shall have the meanings set forth below unless the
context plainly requires a different meaning, and when a defined meaning is intended, the term is
capitalized.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 <U>Amount of Gain Realized</U>. The Amount of Gain Realized shall be equal to the number
of Shares delivered to the Participant multiplied by the Fair Market Value (FMV)&nbsp;of one Share of
the Company&#146;s Common Stock on the date the Shares were no longer considered to be held by the
Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 <U>Change of Control</U>. Change of Control means the occurrence of one or more of the
following events:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Any one person, or more than one person acting as a group, acquires ownership of stock of
the Company that, together with stock held by such person or group, constitutes more than 50
percent of the total fair market value or total voting power of the stock of the Company. If any
one person, or more than one person acting as a group, is considered to own more than 50&nbsp;percent of
the total fair market value or total voting power of the stock of the Company, the acquisition of
additional stock by the same person or persons shall not be considered to cause a change in the
ownership of the corporation. An increase in the percentage of stock owned by any one person, or
persons acting as a group, as a result of a transaction in which the Company acquires
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">its stock in
exchange for property will be treated as an acquisition of stock for purposes of this Section
1.2(a).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;Any one person, or more than one person acting as a group, acquires (or has acquired
during the 12-month period ending on the date of the most recent acquisition by such person or
persons) ownership of stock of the Company possessing 35&nbsp;percent or more of the total voting power
of the stock of the Company. If any one person, or more than one person acting as a group, is
considered to effectively control a corporation within the meaning of Treasury Regulation
&#167;1.409A-3(i)(5)(vi), the acquisition of additional control of the corporation by the same person or
persons is not considered to cause a change in the effective control of the corporation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;A majority of members of the Company&#146;s Board of Directors (the &#147;Board&#148;) is replaced during
any 12-month period by directors whose appointment or election is not endorsed by two-thirds (2/3)
of the members of the Board before the date of such appointment or election.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;Any one person, or more than one person acting as a group, acquires (or has acquired
during the 12-month period ending on the date of the most recent acquisition by such person or
persons) assets from the Company that have a total gross fair market value equal to or more than 50
percent of the total gross fair market value of all of the assets of the Company immediately before
such acquisition or acquisitions. For this purpose, gross fair market value means the value of the
assets of the Company, or the value of the assets being disposed of, determined without regard to
any liabilities associated with such assets. Notwithstanding the foregoing, there is no Change in
Control event under this Section&nbsp;1.2(d) when there is a transfer to an entity that is controlled by
the shareholders of the Company immediately after the transfer. A transfer of assets by the Company
is not treated as a change in the ownership of such assets if the assets are transferred to: (i)&nbsp;a
shareholder of the Company (immediately before the asset transfer) in exchange for or with respect
to its stock; (ii)&nbsp;an entity, 50&nbsp;percent or more of the total value or voting power of which is
owned, directly or indirectly, by the Company; (iii)&nbsp;a person, or more than one person acting as a
group, that owns, directly or indirectly, 50&nbsp;percent or more of the total value or voting power of
all the outstanding stock of the Company; or (iv)&nbsp;an entity, at least 50&nbsp;percent of the total value
or voting power of which is owned, directly or indirectly, by a person described in (iii)&nbsp;above.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of the foregoing, persons will be considered acting as a group in accordance with
Sections&nbsp;13(d)(3) and 14(d)(2) of the Securities Exchange Act of 1934, as amended, and Section&nbsp;409A
of the Code.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 <U>Code</U>. Code means the Internal Revenue Code of 1986, as amended.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 <U>Committee</U>. Committee means the Compensation Committee of the Board of Directors
for H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 <U>Common Stock</U>. Common Stock means the common stock, without par value, of the
Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H&amp;R Block Inc., 2003 Long-Term Executive Compensation Plan<BR>

Grant Agreement - Restricted Shares</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 <U>Company</U>. Company means H&#038;R Block, Inc., a Missouri corporation, and, unless the
context otherwise requires, includes its &#147;subsidiary corporations&#148; (as defined in Section 424(f) of
the Internal Revenue Code) and their respective divisions, departments and subsidiaries and the
respective divisions, departments and subsidiaries of such subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 <U>Closing Price</U>. Closing Price shall mean the last reported market price for one
share of Common Stock, regular way, on the New York Stock Exchange (or any successor exchange or
stock market on which such last reported market price is reported) on the day in question. In the
event the exchange is closed on the day on which Closing Price is to be determined or if there were
no sales reported on such date, Closing Price shall be computed as of the last date preceding such
date on which the exchange was open and a sale was reported.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 <U>Disability</U>. Disability or disabled shall be as defined in the employment
practices or policies of the applicable subsidiary of the Company in effect from time to time
during the term hereof or, absent such definition, then as defined in the H&#038;R Block Retirement
Savings Plan or any successor plan thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 <U>Fair Market Value</U>. Fair Market Value (&#147;FMV&#148;) means the Closing Price for one
share of H&#038;R Block, Inc. Stock.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10 <U>Last Day of Employment</U>. Last Day of Employment means the date the Participant
ceases for whatever reason to be an employee and is not immediately thereafter and continuously
employed as a regular active employee by any other direct or indirect subsidiary of the Company
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.11 <U>Line of Business</U>. Line of Business of the Company means any line of business of
the subsidiary of the Company by which Participant was employed as of the Last Day of Employment,
as well as any one or more lines of business of any other subsidiary of the Company by which
Participant was employed during the two-year period preceding the Last Day of Employment, <I>provided
that</I>, if Participant&#146;s employment was, as of the Last Day of Employment or during the two-year
period immediately prior to the Last Day of Employment, with H&#038;R Block Management, LLC or any
successor entity thereto, &#147;Line of Business of the Company&#148; shall mean any lines of business of the
Company and all of its subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.12 <U>Qualifying Termination</U>. Qualifying Termination shall mean Participant&#146;s
termination of employment which meets the definition of a &#147;Qualifying Termination&#148; under a written
severance plan sponsored by the Company or a subsidiary of the Company. In the event that no
written severance plan exists for the Participant&#146;s subsidiary, the definition of &#147;Qualifying
Termination&#148; contained in any applicable severance plan for the Company will govern.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.13 <U>Restricted Shares</U>. Restricted Share (&#147;Shares&#148;) means a share of Common Stock
issued to a Participant under the Plan subject to such terms and conditions, including without
limitation, forfeiture or resale to the Company, and to
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">such restrictions against sale, transfer or
other disposition, as the Committee may determine at the time of issuance.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.14 <U>Retirement</U>. Retirement means the Participant&#146;s voluntary termination of
employment with the Company and each of its subsidiaries, at or after attaining age 65.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>2. </B><U><B>Restricted Shares.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 <U>Issuance of Shares</U>. As of &#091;Grant Date&#093; (the &#147;Award Date&#148;), the Company shall
issue &#091;Number of Shares Granted&#093; &#091;Grant Type&#093; (the &#147;Shares&#148;) evidenced by this Grant Agreement to
the Participant which shall be held by the Company and subject to the substantial risk of
forfeiture.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 <U>Substantial Risk of Forfeiture</U>. Each grant of an Award shall provide that the
Shares covered thereby shall be subject to a &#147;substantial risk of forfeiture&#148; within the meaning of
Code Section&nbsp;83 for a period time as designated by Section&nbsp;2.7, and any such Award may provide for
the earlier termination of such risk of forfeiture in the event of change of control of the Company
or other similar transaction or event.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.3 <U>Restrictions on Transfer</U>. During for period the Shares are subject to substantial
risk of forfeiture, the Shares shall be held by the Company, or its transfer agent or other
designee and shall be subject to restrictions on transfer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.4 &#091;RESERVED&#093;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.5 <U>Requirement of Employment</U>. The Participant must remain in continuous employment
of the Company during the period any Shares are subject to substantial risk of forfeiture. Absent
an agreement to the contrary, if Participant&#146;s employment with the Company should terminate for any
reason, other than Retirement, all Shares then held by the Company or its transfer agent or other
designee, if any, shall be forfeited by the Participant and Participant authorizes the Company and
its stock transfer agent to cause delivery, transfer and conveyance of the Shares to the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.6 <U>Delivery of Shares</U>. Any Shares to be delivered to the Participant by the Company
in accordance with the following Schedule:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="84%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Percent of Shares Subject</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>to Vesting on Such</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Vesting Date</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000"><B>Vesting Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">First Anniversary of the Award Date</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right" nowrap>33 1/3</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Second Anniversary of the Award Date</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">33 1/3</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Third Anniversary of the Award Date</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">33 1/3</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Upon the vesting date, Shares shall be transferred directly into a brokerage account established
for the Participant at a financial institution the Committee shall select at its sole discretion
(the &#147;Financial Institution&#148;) or delivered in certificate form free of restrictions, such method to
be selected by the Committee in its sole discretion. The Participant agrees to complete any
documentation with the Company or the financial institution that is necessary to affect the
transfer of Shares to the financial institution before the delivery will occur.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.7 <U>Acceleration of Vesting</U>. Notwithstanding Section&nbsp;2.6, the Participant shall
become vested in all or a portion of the Shares awarded under this Grant Agreement on the
occurrence of any of the following events; provided that receipt of the benefits set forth in this
section 2.7 may be conditioned on the Participant executing a release and separation agreement:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;<I>Change of Control</I>. In the event the Participant incurs a Qualifying Termination in the 24
months immediately following a Change of Control, as defined in Section&nbsp;1.2, such Participant shall
become 100% vested in all outstanding Shares granted under this Grant Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;<I>Qualifying Termination</I>. If a Participant experiences a Qualifying Termination, all or a
portion of the then outstanding Shares granted under this Grant Agreement shall vest according to
the terms of the applicable severance plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;<I>Retirement</I>. If a Participant retires from employment with any subsidiary of the Company
at least one year after the anniversary of the Grant Date, all Shares issued on such Grant Date
shall no longer be considered to be held by the Company.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>3. </B><U><B>Covenants.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 <U>Consideration for Award under the Plan</U><I>. </I>Participant acknowledges that
Participant&#146;s agreement to this Section&nbsp;3 is a key consideration for any Award under the Plan.
Participant hereby agrees to abide by the Covenants set forth in Sections&nbsp;3.2, 3.3, and 3.4.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 <U>Covenant Against Competition</U>. During the period of Participant&#146;s employment and
for two (2)&nbsp;years after his/her Last Day of Employment, Participant acknowledges and agrees he/she
will not engage in, or own or control any interest in, or act as an officer, director or employee
of, or consultant, advisor or lender to, any entity that engages in any business that is
competitive with the primary business activities of the Company&#146;s Tax Services business which are
tax preparation, accounting, and small business services.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 <U>Covenant Against Hiring</U>. Participant acknowledges and agrees the he/she will not
directly or indirectly recruit, solicit, or hire any Company employee or otherwise induce any such
employee to leave the Company&#146;s employment during the period of Participant&#146;s employment and for
one (1)&nbsp;year after his/her Last Day of Employment.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 <U>Covenant Against Solicitation</U>. During the period of Participant&#146;s employment and
for two (2)&nbsp;years after his/her Last Day of Employment, Participant acknowledges and agrees that
he/she will not directly or indirectly solicit or enter into any business transaction of the nature
performed by the Company with any Company client for which Participant personally performed
services or acquired material information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 <U>Forfeiture of Rights</U>. Notwithstanding anything herein to the contrary, if
Participant violates any provisions of this Section&nbsp;3, Participant shall forfeit all rights to
payments or benefits under the Plan. All Shares held by the Company and subject to forfeiture on
such date shall terminate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 <U>Remedies</U>. Notwithstanding anything herein to the contrary, if Participant
violates any provisions of this Section&nbsp;3, whether prior to, on or after any Settlement of an Award
under the Plan, then Participant shall promptly pay to Company an amount equal to the aggregate
Amount of Gain Realized by the Participant on all Shares received after a date commencing one year
prior to Participant&#146;s Last Day of Employment. The Participant shall pay Company within three (3)
business days after the date of any written demand by the Company to the Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.7 <U>Remedies payable in Company&#146;s Common Stock or Cash</U>. The Participant shall pay the
amounts described in Section&nbsp;3.6 in the Company&#146;s Common Stock or cash.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 <U>Remedies without Prejudice</U>. The remedies provided in this Section&nbsp;3 shall be
without prejudice to the rights of the Company and/or the rights of any one or more of its
subsidiaries to recover any losses resulting from the applicable conduct of the Participant and
shall be in addition to any other remedies the Company and/or any one or more subsidiaries may
have, at law or in equity, resulting from such conduct.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.9 <U>Survival</U>. Participant&#146;s obligations in this Section&nbsp;3 shall survive and continue
beyond settlement of all Awards under the Plan and any termination or expiration of this Agreement
for any reason.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>4. </B><U><B>Transfer Restrictions.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 <U>Transfer Restrictions on Shares</U>. During the period that Shares are held by the
Company hereunder for delivery to the Participant, such Shares and the rights and privileges
conferred hereby shall not be transferred, assigned, pledged, or hypothecated in any way (whether
by operation of law or otherwise) and shall not be subject to sale under execution, attachment or
similar process. Upon any attempt, contrary to the terms hereof, to transfer, assign, pledge,
hypothecate, or otherwise so dispose of such Shares or any right or privilege conferred hereby, or
upon any attempted sale under any execution, attachment, or similar process upon such Shares or the
rights and privileges hereby granted, then and in any such event this Agreement and the rights and
privileges hereby granted shall immediately terminate. Immediately after such termination, such
Shares shall be forfeited by the Participant
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">and the Participant hereby authorizes the Company and
its stock transfer agent to cause the delivery, transfer and conveyance of such Shares to the
Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2 <U>Non-Transferability of Awards Generally</U>. Any Award (including all rights,
privileges and benefits conferred under such Award) shall not be transferred, assigned, pledged, or
hypothecated in any way (whether by operation of law or otherwise) and shall not be subject to sale
under execution, attachment or similar process. Upon any attempt to transfer, assign, pledge,
hypothecate, or otherwise dispose of any Award, or of any right or privilege conferred hereby,
contrary to the provisions hereof, or upon any attempted sale under any execution, attachment, or
similar process upon the rights and privileges hereby granted, then and in any such event such
Award and the rights and privileges hereby granted shall immediately become null and void.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>5. </B><U><B>Miscellaneous. </B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 <U>No Employment Contract</U>. This Agreement does not confer on the Participant any
right to continued employment for any period of time, is not an employment contract, and shall not
in any manner modify any effective contract of employment between the Participant and any
subsidiary of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2 <U>Clawback for Negligence or Misconduct</U>. If the Committee determines that the
Participant has engaged in negligence or intentional misconduct that results in a significant
restatement of the Company&#146;s financial results and a resulting overpayment in compensation or
Awards under this Plan, the Committee may require reimbursement of any portion of the Amount of
Gain Realized from such Awards where such Awards were greater than the Awards would have been if
calculated on the restated financial results.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3 <U>Adjustment of Shares</U>. If there shall be any change in the capital structure of
the Company, including but not limited to a change in the number or kind of the outstanding shares
of the Common Stock resulting from a stock dividend or split-up, or combination or reclassification
of such shares (or of any stock or other securities into which shares shall have been changed, or
for which they shall have been exchanged), then the Board of Directors of the Company may make such
equitable adjustments with respect to the Shares, or any other provisions of the Plan, as it deems
necessary or appropriate to prevent dilution or enlargement of the Stock Option rights hereunder or
of the shares subject to this Grant Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.4 <U>Merger, Consolidation, Reorganization, Liquidation, etc</U>. If the Company shall
become a party to any corporate merger, consolidation, major acquisition of property for stock,
reorganization, or liquidation, the Board of Directors shall, acting in its absolute and sole
discretion, make such arrangements, which shall be binding upon the Participant of outstanding
Awards, including but not limited to, the substitution of new Awards or for any Awards then
outstanding, the assumption of any such Awards and the termination of or payment for such Awards.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->7<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.5 <U>Interpretation and Regulations</U>. The Board of Directors of the Company shall have
the power to provide regulations for administration of the Plan by the Committee and to make any
changes in such guidelines as from time to time the Board may deem necessary. The Committee shall
have the sole power to determine, solely for purposes of the Plan and this Agreement, the date of
and circumstances which shall constitute a cessation or termination of employment and whether such
cessation or termination is the result of retirement, death, disability or termination without
cause or any other reason, and further to determine, solely for purposes of the Plan and this
Agreement, what constitutes continuous employment with respect to the delivery of Shares under the
Grant Agreement (except that leaves of absence approved by the Committee or transfers of employment
among the subsidiaries of the Company shall not be considered an interruption of continuous
employment for any purpose under the Plan).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.6 <U>Reservation of Rights</U>. If at any time counsel for the Company determines that
qualification of the Shares under any state or federal securities law, or the consent or approval
of any governmental regulatory authority, is necessary or desirable as a condition of the executing
an Award or benefit under the Plan, then such action may not be taken, in whole or in part, unless
and until such qualification, registration, consent or approval shall have been effected or
obtained free of any conditions such counsel deems unacceptable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.7 <U>Reasonableness of Restrictions, Severability and Court Modification</U>. Participant
and the Company agree that, the restrictions contained in this Agreement are reasonable, but,
should any provision of this Agreement be determined by a court of competent jurisdiction to be
invalid, illegal or otherwise unenforceable or unreasonable in scope, the validity, legality and
enforceability of the other provisions of this Agreement will not be affected thereby, and the
provision found invalid, illegal, or otherwise unenforceable or unreasonable will be considered by
the Company and Participant to be amended as to scope of protection, time or geographic area (or
any one of them, as the case may be) in whatever manner is considered reasonable by that court,
and, as so amended will be enforced.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.8 <U>Withholding of Taxes</U>. To the extent that the Company is required to withhold
taxes in compliance with any federal, state, local or foreign law in connection with any payment
made or benefit realized by a Participant or other person under this Plan, it shall be a condition
to the receipt of such payment or the realization of such benefit that the Participant or such
other person make arrangements satisfactory to the Company for the payment of all such taxes
required to be withheld. At the discretion of the Committee, such arrangements may include
relinquishment of a portion of such benefit. In the event the Participant has not made
arrangements, the Company shall withhold the amount of such tax obligations from such dividend
payment or instruct the Participant&#146;s employer to withhold such amount from the Participant&#146;s next
payment(s) of wages. The Participant authorizes the Company to so instruct the Participant&#146;s
employer and authorizes the Participant&#146;s employer to make such withholdings from payment(s) of
wages.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->8<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.9 <U>Waiver</U>. The failure of the Company to enforce at any time any terms, covenants or
conditions of this Agreement shall not be construed to be a waiver of such terms, covenants or
conditions or of any other provision. Any waiver or modification of the terms, covenants or
conditions of this Agreement shall only be effective if reduced to writing and signed by both
Participant and an officer of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.10 <U>Notices</U>. Any notice to be given to the Company or election to be made under the
terms of this Agreement shall be addressed to the Company (Attention: Long-Term Incentive
Department) at One H&#038;R Block Way, Kansas City Missouri 64105 or at such other address as the
Company may hereafter designate in writing to the Participant. Any notice to be given to the
Participant shall be addressed to the Participant at the last address of record with the Company or
at such other address as the Participant may hereafter designate in writing to the Company. Any
such notice shall be deemed to have been duly given when deposited in the United States mail via
regular or certified mail, addressed as aforesaid, postage prepaid.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.11 <U>Choice of Law</U>. This Grant Agreement shall be governed by and construed and
enforced in accordance with the laws of the State of Missouri without reference to principles of
conflicts of laws.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.12 <U>Choice of Forum and Jurisdiction</U>. Participant and Company agree that any
proceedings to enforce the obligations and rights under this Grant Agreement must be brought in
Missouri District Court located in Jackson County, Missouri, or in the United States District Court
for the Western District of Missouri in Kansas City, Missouri. Participant agrees and submits to
personal jurisdiction in either court. Participant and Company further agree that this Choice of
Forum and Jurisdiction is binding on all matters related to Awards under the Plan and may not be
altered or amended by any other arrangement or agreement (including an employment agreement)
without the express written consent of Participant and H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.13 <U>Attorneys Fees</U>. Participant and Company agree that in the event of litigation to
enforce the terms and obligations under this Grant Agreement, the party prevailing in any such
cause of action will be entitled to reimbursement of reasonable attorney fees.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.14 <U>Relationship of the Parties</U>. Participant acknowledges that this Grant Agreement
is between H&#038;R Block, Inc. and Participant. Participant further acknowledges that H&#038;R Block, Inc.
is a holding company and that Participant is not an employee of H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.15 <U>Headings</U>. The section headings herein are for convenience only and shall not be
considered in construing this Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.16 <U>Amendment</U>. No amendment, supplement, or waiver to this Agreement is valid or
binding unless in writing and signed by both parties.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.17 <U>Execution of Agreement</U>. This Agreement shall not be enforceable by either party,
and Participant shall have no rights with respect to the Long Term
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->9<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Incentive Award, unless and
until it has been (1)&nbsp;signed by Participant and on behalf of the Company by an officer of the
Company, <I>provided that </I>the signature by such officer of the Company on behalf of the Company may be
a facsimile or stamped signature, and (2)&nbsp;returned to the Company.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In consideration of said Award and the mutual covenants contained herein, the parties agree to the
terms set forth above.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">The parties hereto have executed this Grant Agreement.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="15%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top" nowrap><DIV style="margin-left:0px; text-indent:-0px"><B>Associate Name:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#091;Participant Name&#093;</TD>
</TR>
<tr style="font-size: 6pt"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Date Signed:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#091;Acceptance Date&#093;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H&#038;R BLOCK, INC.<BR>
By:

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->10<!-- /Folio -->
</DIV>



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<TYPE>EX-10.2
<SEQUENCE>3
<FILENAME>c65967exv10w2.htm
<DESCRIPTION>EX-10.2
<TEXT>
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Exhibit&nbsp;10.2
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>H&#038;R BLOCK, INC.<BR>
2003 LONG-TERM EXECUTIVE COMPENSATION PLAN<BR>
GRANT AGREEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Grant Agreement is entered into by and between H&#038;R Block, Inc., a Missouri corporation
(the &#147;Company&#148;), and &#091;Participant Name&#093; (&#147;Participant&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company provides certain incentive awards to key employees of subsidiaries of the
Company under the H&#038;R Block, Inc. 2003 Long-Term Executive Compensation Plan (the &#147;Plan&#148;);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, receipt of such Awards under the Plan are conditioned upon a Participant&#146;s execution
of a Grant Agreement within 180&nbsp;days of &#091;Grant Date&#093;, wherein Participant agrees to abide by
certain terms and conditions authorized by the Compensation Committee of the Board of Directors;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Participant has been selected by the Compensation Committee or the Chief
Executive Officer of the Company as a key employee of one of the subsidiaries of the Company and is
eligible to receive Awards under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW THEREFORE, in consideration of the parties promises&#146; and agreements set forth in this
Grant Agreement, the sufficiency of which the parties hereby acknowledge,
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">IT IS AGREED AS FOLLOWS:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>1. </B><U><B>Definitions</B></U><B>. </B>Whenever a term is used in this Grant Agreement (&#147;Agreement&#148;), the
following words and phrases shall have the meanings set forth below unless the context plainly
requires a different meaning, and when a defined meaning is intended, the term is capitalized.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 <U>Amount of Gain Realized</U>. The Amount of Gain Realized shall be equal to the number
of shares of Common Stock purchased pursuant to such exercise multiplied by the difference between
the FMV of one Share of the Company&#146;s Common Stock on the date of exercise and the Option Price.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 <U>Change of Control</U>.<U></U> Change of Control means the occurrence of one or more
of the following events:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Any one person, or more than one person acting as a group, acquires ownership of stock of
the Company that, together with stock held by such person or group, constitutes more than 50
percent of the total fair market value or total voting power of the stock of the Company. If any
one person, or more than one person acting as a group, is considered to own more than 50&nbsp;percent of
the total fair market value or total voting power of the stock of the Company, the acquisition of
additional stock by the same person or persons shall not be considered to cause a change in the
ownership of the corporation. An increase in the percentage of stock owned by any one person, or
persons acting as a group, as a result of a transaction in which the Company acquires its stock in
exchange for property will be treated as an acquisition of stock for purposes of this
Section&nbsp;1.2(a).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H&amp;R Block Inc., 2003 Long-Term Executive Compensation Plan<BR>

Grant Agreement - Stock Options</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(b)&nbsp;Any one person, or more than one person acting as a group, acquires (or has acquired during the
12-month period ending on the date of the most recent acquisition by such person or persons)
ownership of stock of the Company possessing 35&nbsp;percent or more of the total voting power of the
stock of the Company. If any one person, or more than one person acting as a group, is considered
to effectively control a corporation within the meaning of Treasury Regulation &#167;1.409A-3(i)(5)(vi),
the acquisition of additional control of the corporation by the same person or persons is not
considered to cause a change in the effective control of the corporation.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;A majority of members of the Company&#146;s Board of Directors (the &#147;Board&#148;) is replaced during
any 12-month period by directors whose appointment or election is not endorsed by two-thirds (2/3)
of the members of the Board before the date of such appointment or election.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;Any one person, or more than one person acting as a group, acquires (or has acquired
during the 12-month period ending on the date of the most recent acquisition by such person or
persons) assets from the Company that have a total gross fair market value equal to or more than 50
percent of the total gross fair market value of all of the assets of the Company immediately before
such acquisition or acquisitions. For this purpose, gross fair market value means the value of the
assets of the Company, or the value of the assets being disposed of, determined without regard to
any liabilities associated with such assets. Notwithstanding the foregoing, there is no Change in
Control event under this Section&nbsp;1.2(d) when there is a transfer to an entity that is controlled by
the shareholders of the Company immediately after the transfer. A transfer of assets by the Company
is not treated as a change in the ownership of such assets if the assets are transferred to: (i)&nbsp;a
shareholder of the Company (immediately before the asset transfer) in exchange for or with respect
to its stock; (ii)&nbsp;an entity, 50&nbsp;percent or more of the total value or voting power of which is
owned, directly or indirectly, by the Company; (iii)&nbsp;a person, or more than one person acting as a
group, that owns, directly or indirectly, 50&nbsp;percent or more of the total value or voting power of
all the outstanding stock of the Company; or (iv)&nbsp;an entity, at least 50&nbsp;percent of the total value
or voting power of which is owned, directly or indirectly, by a person described in (iii)&nbsp;above.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of the foregoing, persons will be considered acting as a group in accordance with
Sections&nbsp;13(d)(3) and 14(d)(2) of the Securities Exchange Act of 1934, as amended, and Section&nbsp;409A
of the Code.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 <U>Code</U>. Code means the Internal Revenue Code of 1986, as amended.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 <U>Committee</U>. Committee means the Compensation Committee of the Board of Directors
for H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 <U>Common Stock</U>. Common Stock means the common stock, without par value, of the
Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 <U>Company</U>. Company means H&#038;R Block, Inc., a Missouri corporation, and, unless the
context otherwise requires, includes its &#147;subsidiary corporations&#148; (as defined in Section 424(f) of
the Internal Revenue Code) and their respective divisions, departments and subsidiaries and the
respective divisions, departments and subsidiaries of such subsidiaries.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1.7 <U>Closing Price</U>. Closing Price shall mean the last reported market price for one share of
Common Stock, regular way, on the New York Stock Exchange (or any successor exchange or stock
market on which such last reported market price is reported) on the day in question. In the event
the exchange is closed on the day on which Closing Price is to be determined or if there were no
sales reported on such date, Closing Price shall be computed as of the last date preceding such
date on which the exchange was open and a sale was reported.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 <U>Disability</U>. Disability or disabled shall be as defined in the employment practices
or policies of the applicable subsidiary of the Company in effect from time to time during the term
hereof or, absent such definition, then as defined in the H&#038;R Block Retirement Savings Plan or any
successor plan thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 <U>Early Retirement</U>. Early Retirement means the Participant&#146;s voluntary termination
of employment with the Company and each of its subsidiaries at or after the date the Participant
has both reached age 55 but has not yet reached age 65, and completed at least ten (10)&nbsp;years of
service with the company or its subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10 <U>Fair Market Value</U>. Fair Market Value (&#147;FMV&#148;) means the Closing Price for one share
of H&#038;R Block, Inc. Stock.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.11 <U>Last Day of Employment</U>. Last Day of Employment means the date the Participant
ceases for whatever reason to be an employee and is not immediately thereafter and continuously
employed as a regular active employee by any other direct or indirect subsidiary of the Company
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.12 <U>Line of Business</U>. Line of Business of the Company means any line of business of
the subsidiary of the Company by which Participant was employed as of the Last Day of Employment,
as well as any one or more lines of business of any other subsidiary of the Company by which
Participant was employed during the two-year period preceding the Last Day of Employment, provided
that, if Participant&#146;s employment was, as of the Last Day of Employment or during the two-year
period immediately prior to the Last Day of Employment, with H&#038;R Block Management, LLC or any
successor entity thereto, &#147;Line of Business of the Company&#148; shall mean any lines of business of the
Company and all of its subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.13 <U>Qualifying Termination</U>. Qualifying Termination shall mean Participant&#146;s
termination of employment which meets the definition of a &#147;Qualifying Termination&#148; under a written
severance plan sponsored by the Company or a subsidiary of the Company. In the event that no
written severance plan exists for the Participant&#146;s subsidiary, the definition of &#147;Qualifying
Termination&#148; contained in any applicable severance plan for the Company will govern.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.14 <U>Retirement</U>. Retirement means the Participant&#146;s voluntary termination of
employment with the Company and each of its subsidiaries, at or after attaining age 65.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.15 <U>Stock Option</U>. Stock Option means the right to purchase, upon exercise of a stock
option granted under the Plan, shares of the Company&#146;s Common Stock. A Stock Option may be an
Incentive Stock Option which meets the requirements of Code Section 422(b) or a Nonqualified Stock
Option. The right and option to purchase shares of Common Stock identified
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">as subject to Nonqualified Stock Option shall not constitute and shall not be treated for any
purpose as an &#147;incentive stock option,&#148; as such term is defined in the Code.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>2. </B><U><B>Stock Option</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 <U>Grant of Stock Option</U>. As of &#091;Grant Date&#093; (the &#147;Grant Date&#148;), the Company grants
the Participant the right and option to purchase &#091;Number of Shares Granted&#093; shares of Common Stock
(this &#147;Stock Option&#148;) identified as &#091;Grant Type&#093;.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 <U>Option Price</U>. The Price per share of Common Stock subject to this Stock Option is
&#091;Grant Price&#093;, which is the Closing Price on &#091;Grant Date&#093;.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.3 <U>Vesting</U>. This Stock Option shall vest and become exercisable in installments,
which shall be cumulative, with regard to the percentage of the number of shares of Common Stock
subject to this Stock Option indicated next to each vesting date set forth in the table below
provided that the Participant remains continuously employed by the Company through such date:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="84%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Percent of Shares Subject to this</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3">Stock Option Vesting on Such</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Vesting Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3" style="border-bottom: 1px solid #000000">Vesting Date</TD>
</TR>

<!-- End Table Head -->
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<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">First Anniversary of the Grant Date</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right" nowrap>33 1/3</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Second Anniversary of the Grant Date</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">33 1/3</TD>
    <TD nowrap>%</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Third Anniversary of the Grant Date</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">33 1/3</TD>
    <TD nowrap>%</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">(Note: If the percentage of the aggregate number of shares of Common Stock subject to this Stock
Option scheduled to vest on a vesting date is not a whole number of shares, then the amount vesting
shall be rounded down to the nearest whole number of shares for each vesting date, except that the
amount vesting on the final vesting date shall be such that 100% of the aggregate number of shares
of Common Stock subject to this Stock Option shall be cumulatively vested as of the final vesting
date.)
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.4 <U>Acceleration of Vesting</U>. Notwithstanding Section&nbsp;2.3, the Participant shall become
vested in all or a portion of the Stock Options awarded under this Grant Agreement on the
occurrence of any of the following events; provided that receipt of the benefits set forth in this
section 2.4 may be conditioned on the Participant executing and not revoking a release and
separation agreement:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;<I>Change of Control</I>. In the event the Participant incurs a Qualifying Termination in the
24&nbsp;months immediately following a Change of Control, as defined in Section&nbsp;1.2, such Participant
shall become 100% vested in all outstanding stock options granted under this Grant Agreement. The
Participant may exercise such options until the earlier of: (i)&nbsp;ninety (90)&nbsp;days following the
Participant&#146;s Last Day of Employment unless the Participant elects in writing to extend this time
period through the severance period as defined by the applicable severance plan or (ii)&nbsp;the last
day the stock options would have been exercisable if the Participant had not incurred a termination
of employment.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;<I>Retirement</I>. The Participant may purchase 100% of the total Stock Options granted under
this Stock Option provided that the Participant retires more than one year after the Grant Date.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;<I>Qualifying Termination</I>. If a Participant experiences a Qualifying Termination, all or a
portion of the then outstanding Stock Options granted under this Stock Option shall vest if and to
the extent specified in any applicable severance plan and Participant may purchase 100% of such
vested Stock Options.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;<I>Employment Agreement</I>. The Participant may purchase all or a portion of the total vested
Stock Options granted under this Stock Option upon the occurrence of certain events specified in
the Participant&#146;s employment agreement.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If application of this Section&nbsp;2.4 results in the acceleration of vesting of all or any portion of
the Stock Options, shares of Common Stock then subject to Stock Options shall be allocated such
that the number of shares subject to Incentive Stock Option shall be the maximum number of shares
that may be subject to Incentive Stock Option under Section&nbsp;422 of the Code for the calendar year
in which the acceleration of vesting results.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.5 <U>Term of Option</U>. No Stock Option granted under this Grant Agreement may be
exercised after &#091;Expiration Date&#093;. Except as provided in this Section&nbsp;2.5 and Section&nbsp;2.6, all
Stock Options shall terminate when the Participant ceases, for whatever reason, to be an employee
of any of the subsidiaries of the Company. In the event the Participant ceases to be an employee of
any of the subsidiaries of the Company because of Retirement or Early Retirement, Participant may
exercise any vested Stock Options up to twelve months after employment ceases. If the Participant
ceases to be an employee of any of the subsidiaries of the Company because of Disability,
Participant may exercise any vested Stock Options up to three months after employment ceases. In
the event the Participant experiences a Qualifying Termination, this Stock Option may be eligible
for an extension of the exercise period pursuant to an applicable severance plan (subject to the
Participant executing and not revoking a release and separation agreement).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.6 <U>Participant&#146;s Death</U>. In the event the Participant ceases to be an employee of any
of the subsidiaries of the Company because of Death, the person or persons to whom the
Participant&#146;s rights under the Stock Option shall pass by the Participant&#146;s will or laws of descent
and distribution may exercise any vested Stock Options for a period up to twelve months after the
date of death.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.7 <U>Exercise of Stock Option</U>. The Stock Option granted under the Plan shall be
exercisable from time to time by the Participant by giving notice of exercise to the Company, in
the manner specified by the Company, specifying the number of whole shares to be purchased, and
accompanied by full payment of the purchase price. The right to purchase shall be cumulative, so
that the full number of shares of Common Stock that become purchasable at any time need not be
purchased at such time, but may be purchased at any time or from time to time thereafter (but prior
to the termination of the Stock Option).
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.8 <U>Payment of the Option Price</U>. Full payment of the Option Price for shares purchased
shall be made at the time the Participant exercises the Stock Option. Payment of the
aggregate Option Price may be made in (a)&nbsp;cash, (b)&nbsp;by delivery of Common Stock (with a value equal
to the Closing Price of Common Stock on the last trading date preceding the date on which the Stock
Option is exercised), or (c)&nbsp;a combination thereof. Payment shall be made only in cash unless at
least six months have elapsed between the date of Participant&#146;s acquisition of each share of Common
Stock delivered by Participant in full or partial payment of the aggregate Option Price and the
date on which the Stock Option is exercised.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.9 <U>No Shareholder Privileges</U>. Neither the Participant nor any person claiming under
or through him or her shall be, or have any of the rights or privileges of, a shareholder of the
Company with respect to any of the Common Stock issuable upon the exercise of this Stock Option,
unless and until certificates evidencing such shares of Common Stock shall have been duly issued
and delivered.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>3. </B><U><B>Covenants</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 <U>Consideration for Award under the Plan</U>. Participant acknowledges that
Participant&#146;s agreement to this Section&nbsp;3 is a key consideration for any Award under the Plan.
Participant hereby agrees to abide by the Covenants set forth in Sections&nbsp;3.2, 3.3, and 3.4.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 <U>Covenant Against Competition</U>. During the period of Participant&#146;s employment and
for two (2)&nbsp;years after his/her Last Day of Employment, Participant acknowledges and agrees he/she
will not engage in, or own or control any interest in, or act as an officer, director or employee
of, or consultant, advisor or lender to, any entity that engages in any business that is
competitive with the primary business activities of the Company&#146;s Tax Services business which are
tax preparation, accounting, and small business services.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 <U>Covenant Against Hiring</U>. Participant acknowledges and agrees the he/she will not
directly or indirectly recruit, solicit, or hire any Company employee or otherwise induce any such
employee to leave the Company&#146;s employment during the period of Participant&#146;s employment and for
one (1)&nbsp;year after his/her Last Day of Employment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 <U>Covenant Against Solicitation</U>. During the period of Participant&#146;s employment and
for two (2)&nbsp;years after his/her Last Day of Employment, Participant acknowledges and agrees that
he/she will not directly or indirectly solicit or enter into any business transaction of the nature
performed by the Company with any Company client for which Participant personally performed
services or acquired material information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 <U>Forfeiture of Rights</U>. Notwithstanding anything herein to the contrary, if
Participant violates any provisions of this Section&nbsp;3, Participant shall forfeit all rights to
payments or benefits under the Plan. All Stock Options outstanding on such date shall terminate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 <U>Remedies</U>. Notwithstanding anything herein to the contrary, if Participant violates
any provisions of this Section&nbsp;3, whether prior to, on or after any Settlement of an Award under
the Plan, then Participant shall promptly pay to Company an amount equal to the aggregate Amount of
Gain Realized by the Participant on all Stock Options exercised after a date commencing one year
prior to Participant&#146;s Last Day of Employment. The Participant shall pay
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Company within three (3)
business days after the date of any written demand by the Company to the Participant.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3.7 <U>Remedies payable in Company&#146;s Common Stock or Cash</U>. The Participant shall pay the amounts
described in Section&nbsp;3.6 in the Company&#146;s Common Stock or cash.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 <U>Remedies without Prejudice</U>. The remedies provided in this Section&nbsp;3 shall be
without prejudice to the rights of the Company and/or the rights of any one or more of its
subsidiaries to recover any losses resulting from the applicable conduct of the Participant and
shall be in addition to any other remedies the Company and/or any one or more subsidiaries may
have, at law or in equity, resulting from such conduct.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.9 <U>Survival</U>. Participant&#146;s obligations in this Section&nbsp;3 shall survive and continue
beyond settlement of all Awards under the Plan and any termination or expiration of this Agreement
for any reason.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>4. </B><U><B>Non-Transferability of Awards</B></U><B>. </B>Any Stock Option (including all rights, privileges and
benefits conferred under such Award) shall not be transferred, assigned, pledged, or hypothecated
in any way (whether by operation of law or otherwise) and shall not be subject to sale under
execution, attachment or similar process. Upon any attempt to transfer, assign, pledge,
hypothecate, or otherwise dispose of any Stock Option, or of any right or privilege conferred
hereby, contrary to the provisions hereof, or upon any attempted sale under any execution,
attachment, or similar process upon the rights and privileges hereby granted, then and in any such
event such Award and the rights and privileges hereby granted shall immediately become null and
void.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>5. </B><U><B>Miscellaneous</B></U><B>.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 <U>No Employment Contract</U>. This Agreement does not confer on the Participant any
right to continued employment for any period of time, is not an employment contract, and shall not
in any manner modify any effective contract of employment between the Participant and any
subsidiary of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2 <U>Clawback for Negligence or Misconduct</U>. If the Committee determines that the
Participant has engaged in negligence or intentional misconduct that results in a significant
restatement of the Company&#146;s financial results and a resulting overpayment in compensation or
Awards under this Plan, the Committee may require reimbursement of any portion of the Amount of
Gain Realized from such Awards where such Awards were greater than the Awards would have been if
calculated on the restated financial results.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3 <U>Adjustment of Shares</U>. If there shall be any change in the capital structure of the
Company, including but not limited to a change in the number or kind of the outstanding shares of
the Common Stock resulting from a stock dividend or split-up, or combination or reclassification of
such shares (or of any stock or other securities into which shares shall have been changed, or for
which they shall have been exchanged), then the Board of Directors of the Company may make such
equitable adjustments with respect to the Stock Option, or any other provisions of the Plan, as it
deems necessary or appropriate to prevent dilution or enlargement of the Stock Option rights
hereunder or of the shares subject to this Stock Option.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.4 <U>Merger, Consolidation, Reorganization, Liquidation, etc</U>. If the Company shall
become a party to any corporate merger, consolidation, major acquisition of property for stock,
reorganization, or liquidation, the Board of Directors shall, acting in its absolute and sole
discretion, make such arrangements, which shall be binding upon the Participant of outstanding
Awards, including but not limited to, the substitution of new Awards or for any Awards then
outstanding, the assumption of any such Awards and the termination of or payment for such Awards.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.5 <U>Interpretation and Regulations</U>. The Board of Directors of the Company shall have
the power to provide regulations for administration of the Plan by the Committee and to make any
changes in such guidelines as from time to time the Board may deem necessary. The Committee shall
have the sole power to determine, solely for purposes of the Plan and this Agreement, the date of
and circumstances which shall constitute a cessation or termination of employment and whether such
cessation or termination is the result of retirement, death, disability or termination without
cause or any other reason, and further to determine, solely for purposes of the Plan and this
Agreement, what constitutes continuous employment with respect to the exercise of Stock Option or
delivery of Shares under the Plan (except that leaves of absence approved by the Committee or
transfers of employment among the subsidiaries of the Company shall not be considered an
interruption of continuous employment for any purpose under the Plan).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.6 <U>Reservation of Rights</U>. If at any time counsel for the Company determines that
qualification of the Shares under any state or federal securities law, or the consent or approval
of any governmental regulatory authority, is necessary or desirable as a condition of the executing
an Award or benefit under the Plan, then such action may not be taken, in whole or in part, unless
and until such qualification, registration, consent or approval shall have been effected or
obtained free of any conditions such counsel deems unacceptable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.7 <U>Reasonableness of Restrictions, Severability and Court Modification</U>. Participant
and the Company agree that, the restrictions contained in this Agreement are reasonable, but,
should any provision of this Agreement be determined by a court of competent jurisdiction to be
invalid, illegal or otherwise unenforceable or unreasonable in scope, the validity, legality and
enforceability of the other provisions of this Agreement will not be affected thereby, and the
provision found invalid, illegal, or otherwise unenforceable or unreasonable will be considered by
the Company and Participant to be amended as to scope of protection, time or geographic area (or
any one of them, as the case may be) in whatever manner is considered reasonable by that court,
and, as so amended will be enforced.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.8 <U>Withholding of Taxes</U>. To the extent that the Company is required to withhold taxes
in compliance with any federal, state, local or foreign law in connection with any payment made or
benefit realized by a Participant or other person under this Plan, it shall be a condition to the
receipt of such payment or the realization of such benefit that the Participant or such other
person make arrangements satisfactory to the Company for the payment of all such taxes required to
be withheld. At the discretion of the Committee, such arrangements may include relinquishment of a
portion of such benefit. In the event the Participant has not made arrangements, the Company shall
withhold the amount of such tax obligations from such dividend payment or instruct the
Participant&#146;s employer to withhold such amount from the
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Participant&#146;s next payment(s) of wages. The
Participant authorizes the Company to so instruct the Participant&#146;s employer and authorizes the
Participant&#146;s employer to make such withholdings from payment(s) of wages.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">5.9 <U>Waiver</U>. The failure of the Company to enforce at any time any terms, covenants or
conditions of this Agreement shall not be construed to be a waiver of such terms, covenants or
conditions or of any other provision. Any waiver or modification of the terms, covenants or
conditions of this Agreement shall only be effective if reduced to writing and signed by both
Participant and an officer of the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.10 <U>Incorporation</U>. The terms and conditions of this Grant Agreement are authorized by
the Compensation Committee of the Board of Directors of H&#038;R Block, Inc. The terms and conditions of
this Grant Agreement are deemed to be incorporated into and form a part of every Award under the
H&#038;R Block, Inc. 1993 Long-Term Executive Compensation Plan and H&#038;R Block, Inc. 2003 Long-Term
Executive Compensation Plan unless the Award Certificate relating to a specific grant or award
provides otherwise. If the Participant has previously executed a Grant Agreement, such Grant
Agreement shall only cover those Awards subject to such specific Grant Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.11 <U>Notices</U>. Any notice to be given to the Company or election to be made under the
terms of this Agreement shall be addressed to the Company (Attention: Long-Term Incentive
Department) at One H&#038;R Block Way, Kansas City Missouri 64105 or at such other address as the
Company may hereafter designate in writing to the Participant. Any notice to be given to the
Participant shall be addressed to the Participant at the last address of record with the Company or
at such other address as the Participant may hereafter designate in writing to the Company. Any
such notice shall be deemed to have been duly given when deposited in the United States mail via
regular or certified mail, addressed as aforesaid, postage prepaid.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.12 <U>Choice of Law</U>. This Grant Agreement shall be governed by and construed and
enforced in accordance with the laws of the State of Missouri without reference to principles of
conflicts of laws.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.13 <U>Choice of Forum and Jurisdiction</U>. Participant and Company agree that any
proceedings to enforce the obligations and rights under this Grant Agreement must be brought in
Missouri District Court located in Jackson County, Missouri, or in the United States District Court
for the Western District of Missouri in Kansas City, Missouri. Participant agrees and submits to
personal jurisdiction in either court. Participant and Company further agree that this Choice of
Forum and Jurisdiction is binding on all matters related to Awards under the Plan and may not be
altered or amended by any other arrangement or agreement (including an employment agreement)
without the express written consent of Participant and H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.14 <U>Attorneys Fees</U>. Participant and Company agree that in the event of litigation to
enforce the terms and obligations under this Grant Agreement, the party prevailing in any such
cause of action will be entitled to reimbursement of reasonable attorney fees.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.15 <U>Relationship of the Parties</U>. Participant acknowledges that this Grant Agreement
is between H&#038;R Block, Inc. and Participant. Participant further acknowledges that H&#038;R Block, Inc.
is a holding company and that Participant is not an employee of H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.16 <U>Headings</U>. The section headings herein are for convenience only and shall not be
considered in construing this Agreement.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.17 <U>Amendment</U>. No amendment, supplement, or waiver to this Agreement is valid or binding unless
in writing and signed by both parties.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.18 <U>Execution of Agreement</U>. This Agreement shall not be enforceable by either party,
and Participant shall have no rights with respect to the Long Term Incentive Award, unless and
until it has been (1)&nbsp;signed by Participant and on behalf of the Company by an officer of the
Company, provided that the signature by such officer of the Company on behalf of the Company may be
a facsimile or stamped signature, and (2)&nbsp;returned to the Company.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In consideration of said Award and the mutual covenants contained herein, the parties agree to the
terms set forth above.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">The parties hereto have executed this Grant Agreement.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="15%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Associate Name:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#091;Participant Name&#093;</TD>
</TR>

<tr style="font-size: 6pt"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Date Signed:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#091;Acceptance Date&#093;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H&#038;R BLOCK, INC.<BR>
By:

</DIV>


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</DIV>



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<TYPE>EX-10.3
<SEQUENCE>4
<FILENAME>c65967exv10w3.htm
<DESCRIPTION>EX-10.3
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Exhibit&nbsp;10.3
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>H&#038;R BLOCK, INC.<BR>
2003 LONG-TERM EXECUTIVE COMPENSATION PLAN<BR>
PERFORMANCE SHARE UNITS<BR>
GRANT AGREEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Grant Agreement is entered into by and between H&#038;R Block, Inc., a Missouri corporation
(the &#147;<B>Company</B>&#148;), and &#091;Participant Name&#093; (&#147;Participant&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company provides certain incentive awards to key employees of subsidiaries of the
Company under the H&#038;R Block, Inc. 2003 Long-Term Executive Compensation Plan (the &#147;Plan&#148;);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, receipt of such Awards under the Plan are conditioned upon a Participant&#146;s execution
of a Grant Agreement within 180&nbsp;days of &#091;Grant Date&#093;, wherein Participant agrees to abide by
certain terms and conditions authorized by the Compensation Committee of the Board of Directors;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Participant has been selected by the Compensation Committee or the Chief
Executive Officer of the Company as a key employee of one of the subsidiaries of the Company and is
eligible to receive Awards under the Plan.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW THEREFORE, in consideration of the parties&#146; promises and agreements set forth in this
Grant Agreement, the sufficiency of which the parties hereby acknowledge,
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">IT IS AGREED AS FOLLOWS:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>1. </B><U><B>Definitions.</B></U> Whenever a term is used in this Agreement or an Award Certificate issued
under the Plan, the following words and phrases shall have the meanings set forth below unless the
context plainly requires a different meaning, and when a defined meaning is intended, the term is
capitalized.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 <U>Amount of Gain Realized</U>. The Amount of Gain Realized shall be equal to the number
of Earned Units or Restricted Shares delivered to the Participant multiplied by the Fair Market
Value (FMV)&nbsp;of one Share of the Company&#146;s Common Stock on the date the Earned Units or Restricted
Shares became vested in or paid to the Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 <U>Change of Control</U>. Change of Control means the occurrence of one or more of the
following events:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Any one person, or more than one person acting as a group, acquires ownership of stock of
the Company that, together with stock held by such person or group, constitutes more than 50
percent of the total fair market value or total voting power of the stock of the Company. If any
one person, or more than one person acting as a group, is considered to own more than 50&nbsp;percent of
the total fair market value or total voting power of the stock of the Company, the acquisition of
additional stock by the same person or persons shall not be considered to cause a change in the
ownership of the corporation. An
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">increase in the percentage of stock owned by any one person, or
persons acting as a group, as a result of a transaction in which the Company acquires its stock in
exchange for property will be treated as an acquisition of stock for purposes of this Section
1.2(a).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;Any one person, or more than one person acting as a group, acquires (or has acquired
during the 12-month period ending on the date of the most recent acquisition by such person or
persons) ownership of stock of the Company possessing 35&nbsp;percent or more of the total voting power
of the stock of the Company. If any one person, or more than one person acting as a group, is
considered to effectively control a corporation within the meaning of Treasury Regulation
&#167;1.409A-3(i)(5)(vi), the acquisition of additional control of the corporation by the same person or
persons is not considered to cause a change in the effective control of the corporation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;A majority of members of the Company&#146;s Board of Directors (the &#147;Board&#148;) is replaced during
any 12-month period by directors whose appointment or election is not endorsed by two-thirds (2/3)
of the members of the Board before the date of such appointment or election.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;Any one person, or more than one person acting as a group, acquires (or has acquired
during the 12-month period ending on the date of the most recent acquisition by such person or
persons) assets from the Company that have a total gross fair market value equal to or more than 50
percent of the total gross fair market value of all of the assets of the Company immediately before
such acquisition or acquisitions. For this purpose, gross fair market value means the value of the
assets of the Company, or the value of the assets being disposed of, determined without regard to
any liabilities associated with such assets. Notwithstanding the foregoing, there is no Change of
Control event under this Section&nbsp;1.2(d) when there is a transfer to an entity that is controlled by
the shareholders of the Company immediately after the transfer. A transfer of assets by the Company
is not treated as a change in the ownership of such assets if the assets are transferred to: (i)&nbsp;a
shareholder of the Company (immediately before the asset transfer) in exchange for or with respect
to its stock; (ii)&nbsp;an entity, 50&nbsp;percent or more of the total value or voting power of which is
owned, directly or indirectly, by the Company; (iii)&nbsp;a person, or more than one person acting as a
group, that owns, directly or indirectly, 50&nbsp;percent or more of the total value or voting power of
all the outstanding stock of the Company; or (iv)&nbsp;an entity, at least 50&nbsp;percent of the total value
or voting power of which is owned, directly or indirectly, by a person described in (iii)&nbsp;above.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For purposes of the foregoing, persons will be considered acting as a group in accordance with
Sections&nbsp;13(d)(3) and 14(d)(2) of the Securities Exchange Act of 1934, as amended, and Section&nbsp;409A
of the Code.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 <U>Code</U>. Code means the Internal Revenue Code of 1986, as amended.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 <U>Committee</U>. Committee means the Compensation Committee of the Board of Directors
for H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H&amp;R Block Inc., 2003 Long-Term Executive Compensation Plan<BR>

Grant Agreement - Performance Units</DIV>


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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 <U>Common Stock</U>. Common Stock means the common stock, without par value, of the
Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 <U>Company</U>. Company means H&#038;R Block, Inc., a Missouri corporation, and, unless the
context otherwise requires, includes its &#147;subsidiary corporations&#148; (as defined in Section 424(f) of
the Internal Revenue Code) and their respective divisions, departments and subsidiaries and the
respective divisions, departments and subsidiaries of such subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 <U>Closing Price</U>. Closing Price shall mean the last reported market price for one
share of Common Stock, regular way, on the New York Stock Exchange (or any successor exchange or
stock market on which such last reported market price is reported) on the day in question. In the
event the exchange is closed on the day on which Closing Price is to be determined or if there were
no sales reported on such date, Closing Price shall be computed as of the last date preceding such
date on which the exchange was open and a sale was reported.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 <U>Disability</U>. &#147;Disability&#148; or &#147;Disabled&#148; means a Participant is, by reason of any
medically determinable physical or mental impairment that can be expected to result in death or can
be expected to last for a continuous period of not less than 12&nbsp;months, receiving income
replacement benefits under the group long-term disability insurance program maintained by the
Company, and shall be deemed to first occur on the date as of which such income replacement
benefits commence.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 <U>EBITDA</U>. EBITDA means the Company&#146;s net earnings before the deduction of interest
expenses, taxes, depreciation, and amortization, reduced by the portion of such amount that is
attributable to the ownership or operation of RSM McGladrey, Inc. and its subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10 <U>Early Retirement</U>. Early Retirement means the Participant&#146;s voluntary Termination
of Employment with the Company and each of its subsidiaries at or after the date the Participant
has both reached age 55 but has not yet reached age 65, and completed at least ten (10)&nbsp;years of
service with the Company or its subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.11 <U>Earned Units</U>. Earned Units for the Performance Period mean the portion of the
Performance Units awarded for such period determined in accordance with the applicable provisions
of Section&nbsp;2.5 or 2.8.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.12 <U>Fair Market Value</U>. Fair Market Value (&#147;FMV&#148;) means the Closing Price for one
share of H&#038;R Block, Inc. Stock.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.13 <U>Fiscal Year</U>. Fiscal Year means the Company&#146;s fiscal year ended April&nbsp;30.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.14 <U>Good Reason Termination</U>. Good Reason Termination shall mean Participant&#146;s
Termination of Employment which meets the definition of a &#147;Good Reason Termination&#148; under a written
severance plan sponsored by the Company or a subsidiary of the Company. In the event that no
written severance plan exists for the Participant&#146;s
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">subsidiary, the definition of &#147;Good Reason
Termination&#148; contained in any applicable severance plan for the Company will govern.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.15 <U>Last Day of Employment</U>. Last Day of Employment means the date of a Participant&#146;s
Termination of Employment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.16 <U>Maximum Performance</U>. Maximum Performance means the level of Revenue or EBITDA,
as the case may be, for each Fiscal Year during the Performance Period set by the Committee by the
162(m) Deadline for the applicable Fiscal Year that results in a 200% factor in the Payment Formula
set forth in Section&nbsp;2.5.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.17 <U>Minimum Performance</U>. Minimum Performance means the level of Revenue or EBITDA,
as the case may be, for each Fiscal Year during the Performance Period set by the Committee by the
162(m) Deadline for the applicable Fiscal Year that results in a 0% factor in the Payment Formula
set forth in Section&nbsp;2.5.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.18 <U>162(m) Deadline</U>. 162(m) Deadline means the 90th day of the Fiscal Year for which
the Targets are set.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.19 <U>Peer Companies</U>. Peer Companies are the companies in the S&#038;P 500 as of the first
day of the relevant period other than the Company. If a Peer Company ceases to be a member of the
S&#038;P 500 during the relevant period, then such company will be excluded from the calculation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.20 <U>Performance Period</U>. Performance Period means the period commencing May&nbsp;1, 2011
and ending April&nbsp;30, 2014.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.21 <U>Performance Units</U>. Performance Units means the number of units awarded pursuant
to this Agreement that may become Earned Units in accordance with Section&nbsp;2.5 or 2.8.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.22 <U>Qualifying Termination</U>. Qualifying Termination shall mean Participant&#146;s
Termination of Employment which meets the definition of a &#147;Qualifying Termination&#148; under a written
severance plan sponsored by the Company or a subsidiary of the Company. In the event that no
written severance plan exists for the Participant&#146;s subsidiary, the definition of &#147;Qualifying
Termination&#148; contained in any applicable severance plan for the Company will govern.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.23 <U>Relative TSR</U>. Relative TSR means the percentile placement of the Company&#146;s Total
Shareholder Return relative to the Total Shareholder Return of the Peer Companies. Relative Total
Shareholder Return will be determined by ranking the Company and the Peer Companies from highest to
lowest according to their respective Total Shareholder Returns. Based on this ranking, the
percentile performance of the Company relative to the Peer Companies will be determined as follows:
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">P</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">=</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">1</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&#150;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="white-space: nowrap">R &#150; 1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD nowrap colspan="2" align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center"><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">N</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
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</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;P&#148; represents the Company&#146;s percentile performance which will be rounded, if necessary, to the
nearest whole percentile (with 5 being rounded up). &#147;N&#148; represents the number of Peer Companies.
&#147;R&#148; represents Company&#146;s ranking among the Peer Companies.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.24 <U>Retirement</U>. Retirement means the Participant&#146;s voluntary Termination of
Employment with the Company and each of its subsidiaries at or after attaining age 65.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.25 <U>Revenue</U>. Revenue means the Company&#146;s total revenue, reduced by the portion
thereof that consists of revenue attributable to the ownership or operation of RSM McGladrey, Inc.
and its subsidiaries.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.26 <U>S&#038;P 500</U>. S&#038;P 500 means the 500 US Companies listed by the Standard and Poor&#146;s.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.27 <U>Target Performance</U>. Target Performance means the level of Revenue or EBITDA, as
the case may be, for each Fiscal Year during the Performance Period set by the Committee by the
162(m) Deadline for the applicable Fiscal Year that results in a 100% factor in the Payment Formula
set forth in Section&nbsp;2.5.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.28 <U>Targets</U>. Targets for a Fiscal Year mean the Minimum Performance, Target
Performance and Maximum Performance for Revenue and EBITDA for such Fiscal Year.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.29 <U>Termination of Employment</U>. Termination of Employment, termination of employment
and similar references mean a separation from service within the meaning of Code &#167;409A. A
Participant who is an employee will generally have a Termination of Employment if the Participant
voluntarily or involuntarily terminates employment with the Company. A termination of employment
occurs if the facts and circumstances indicate that the Participant and the Company reasonably
anticipate that no further services will be performed after a certain date or that the level of
bona fide services the Participant will perform after such date (whether as an employee, director
or other independent contractor) for the Company will decrease to no more than 20&nbsp;percent of the
average level of bona fide services performed (whether as an employee, director or other
independent contractor) over the immediately preceding 36-month period (or full period of services
if the Participant has been providing services for less than 36&nbsp;months). For purposes of this
Section&nbsp;1.30, &#147;Company&#148; includes any entity that would be aggregated with the Company under
Treasury Regulation&nbsp;1.409A-1(h)(3).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.30 <U>Total Shareholder Return</U>. Total Shareholder Return for the Performance Period
(or such shorter period provided in Section&nbsp;2.8) for the Company and each Peer Company means the
percentage for that entity for that period that is the quotient of: (i)&nbsp;the sum of the average
fair market value per share of the entity&#146;s common stock for the last thirty (30)&nbsp;trading days of
such period (the &#147;Ending Value&#148;), minus the average fair market value per share of the entity&#146;s
common stock for the most recent thirty (30)&nbsp;trading days
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">preceding the beginning of such period
(the &#147;Beginning Value&#148;), plus dividends (other than stock dividends) with respect to which the
record date occurs during such period; divided by (ii)&nbsp;the Beginning Value. In the event of a
stock split, reverse stock split or stock dividend having a record date during such year (whether
of the Company or a Peer Company), the Committee shall adjust the Beginning Value by multiplying it
by the ratio of the number of shares outstanding at the beginning of the period to the number of
shares outstanding at the end of the period.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>2. </B><U><B>Performance Shares.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 <U>Grant of Performance Shares</U>. As of &#091;Grant Date&#093; (the &#147;Award Date&#148;), the Company
shall award &#091;Number of Shares Granted&#093; Performance Units (the &#147;Performance Shares&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 <U>Performance Period</U>. Performance Units shall become Earned Units that shall be
certified by the Committee in accordance with Section&nbsp;2.5 or 2.8, as applicable, based on the
Company&#146;s satisfaction of the Targets during the Performance Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.3 <U>Performance Goals</U>. The Compensation Committee of the Board shall specify by the
162(m) Deadline the Targets to be met during the Performance Period or any sub-periods as a
condition of payment pursuant to this Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.4 <U>Dividends and Voting Rights</U>. During the time that Performance Units are
outstanding and subject to substantial risk of forfeiture, the Participant shall not receive
dividend payments, rather dividends will accumulate as if each Performance Unit represented one
Share and the accumulated dividends (without any interest) will be paid to the Participant within
sixty (60)&nbsp;days after the end of the Performance Period to the extent of dividends that are
attributable to Earned Units that are paid to the Participant. Participant shall not have voting
rights with respect to Performance Units or Earned Units.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.5 <U>Payment Formula</U>. Payments or conversions to Restricted Shares pursuant to this
Agreement shall be based on Earned Units, and the extent to which such Earned Units become vested
pursuant to this Agreement. The percentage of the Performance Units that will become Earned Units
(the &#147;Earned Percentage&#148;) shall be determined after the end of the Performance Period in accordance
with this section, except as otherwise provided in Section&nbsp;2.8. The Earned Percentage is the
product of &#147;Average Revenue/EBITDA Performance&#148; multiplied by the &#147;Relative TSR Factor,&#148; which
amounts shall be determined as set forth below.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The &#147;Average Revenue/EBITDA Performance&#148; is the average of the Average EBITDA Performance
(&#147;Ave. EBITDA&#148;) and the Average Revenue Performance (&#147;Ave. Revenue&#148;) determined as follows:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="34%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="18%">&nbsp;</TD>
</TR>
<TR></TR>
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<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Average Revenue/EBITDA Performance) =
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><U>(Ave. EBITDA) &#043; (Ave. Revenue)</U></TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
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</TABLE>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ave. EBITDA is the average of the &#147;EBITDA Factors&#148; for each of the three Fiscal Years during
the Performance Period determined as follows:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 213px">(Ave. EBITDA) =
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="100%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="100%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
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<TR valign="bottom">
    <TD align="center" valign="top"><U>(EBITDA Factor 1) &#043; (EBITDA Factor 2) &#043; (EBITDA Factor 3)</U></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">3</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;EBITDA Factor 1, 2 and 3&#148; refers to the percentage EBITDA Factor for each of the first,
second and third Fiscal Years during the Performance Period, respectively.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;EBITDA Factor&#148; means the percentage for a Fiscal Year determined as follows: (i)&nbsp;EBITDA for
such Fiscal Year equal to Target Performance for such Fiscal Year results in an EBITDA Factor of
100%; (ii)&nbsp;EBITDA for such Fiscal Year equal to or less than Minimum Performance for such Fiscal
Year results in an EBITDA Factor of 0%; (iii)&nbsp;EBITDA for such Fiscal Year greater than Minimum
Performance for such Fiscal Year and less than Target Performance for such Fiscal Year results in
an EBITDA Factor between 0% and 100% based on straight line interpolation between Minimum and
Target Performance; (iv)&nbsp;EBITDA for such Fiscal Year equal to or greater than Maximum Performance
for such Fiscal Year results in an EBITDA Factor of 200%; and (v)&nbsp;EBITDA for such Fiscal Year
greater than Target Performance for such Fiscal Year and less than Maximum Performance for such
Fiscal Year results in an EBITDA Factor between 100% and 200%, based on straight line interpolation
between Target and Maximum Performance.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ave. Revenue is the average of the &#147;Revenue Factors&#148; for each of the three Fiscal Years during
the Performance Period determined as follows:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<TR>
    <TD width="100%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="100%">&nbsp;</TD>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><div style="margin-left: 213px">(Ave. Revenue) =<BR>
<BR>
</div>
</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top" colspan="3">
<FONT style="white-space: nowrap"><U>(Revenue Factor 1) &#043; (Revenue Factor 2) &#043; (Revenue Factor 3)</U></FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;Revenue Factor 1, 2 and 3&#148; refers to the percentage Revenue Factor for each of the first,
second and third Fiscal Years during the Performance Period, respectively.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;Revenue Factor&#148; means the percentage for a Fiscal Year determined as follows: (i)&nbsp;Revenue
for such Fiscal Year equal to Target Performance for such Fiscal Year results in a Revenue Factor
of 100%; (ii)&nbsp;Revenue for such Fiscal Year equal to or less than Minimum Performance for such
Fiscal Year results in a Revenue Factor of 0%; (iii)&nbsp;Revenue for such Fiscal Year greater than
Minimum Performance for such Fiscal Year and less than Target Performance for such Fiscal Year
results in a Revenue Factor between 0% and 100% based on straight line interpolation between
Minimum and Target Performance; (iv)&nbsp;Revenue for such Fiscal Year equal to or greater than Maximum
Performance for such Fiscal Year results in a Revenue Factor of 200%; and (v)&nbsp;Revenue for such
Fiscal Year greater than Target Performance for such Fiscal Year and less than Maximum Performance
for such Fiscal Year results in a Revenue Factor between 100% and 200%, based on straight line
interpolation between Target and Maximum Performance.
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Earned Percentage is the product of Average Revenue/EBITDA Performance and the Relative
TSR Factor. The Relative TSR Factor will be 75% if Relative TSR is at or below the 20th
percentile. The Relative TSR Factor will be 125% if the Relative TSR is at or above the 80th
percentile. Relative TSR between the 20th and 80th percentiles results in a Relative TSR Factor
between 75% and 125%, based on straight line interpolation between the 20th and 80th percentiles.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.6 <U>Vesting</U>. Except as otherwise provided in this Grant Agreement, Participant shall
become vested in the Earned Units only if Participant remains continuously employed by the Company
throughout the Performance Period, and the Participant&#146;s termination of employment before the end
of the Performance Period shall result in forfeiture of all rights in the Performance Units and
Participant shall not be entitled to a distribution.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.7 <U>Acceleration of Vesting</U>. Notwithstanding Section&nbsp;2.6, the Participant shall be
entitled to pro-rata vesting of the Earned Units under this Grant Agreement on the occurrence of
any of the following events; provided that receipt of the benefits set forth in this section 2.7
may be conditioned on the Participant executing and not revoking a release and separation agreement
within 60&nbsp;days following the date of the applicable event. The pro-rata vesting of the Earned
Units shall be based on the period between the first day of the Performance Period and the
Participant&#146;s Last Day of Employment. Such award shall be calculated and paid in accordance with
Section&nbsp;2.10.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;<I>Retirement</I>. Upon Retirement or Early Retirement, Participant shall be entitled to
pro-rata vesting of any Earned Units that relate to Performance Units that were awarded more than
one year prior to Retirement or Early Retirement based on the achievement of the Targets as of the
last day of the Performance Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;<I>Qualifying Termination</I>. If a Participant experiences a Qualifying Termination,
Participant shall be entitled to pro-rata vesting of any Earned Units that relate to Performance
Units that were awarded more than one year prior to the Qualifying Termination based on the
achievement of the Targets as of the last day of the Performance Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;<I>Disability</I>. In the event Participant terminates employment due to Disability, Participant
shall be entitled to pro-rata vesting of any Earned Units that relate to Performance Units that
were awarded more than one year prior to the Disability based on the achievement of the Targets as
of the last day of the Performance Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;<I>Death</I>. In the event Participant terminates employment due to Participant&#146;s death,
Participant&#146;s estate shall be entitled to pro-rata vesting of any Earned Units that relate to
Performance Units that were awarded more than one year prior to Participant&#146;s death based on the
achievement of the Targets as of the last day of the Performance Period.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.8 <U>Change of Control</U>. Notwithstanding Sections&nbsp;2.5 and 2.6, upon the occurrence of a
Change of Control before the Participant has experienced Termination of Employment with the Company
other than a termination described in Section&nbsp;2.7, the
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Performance Units shall be cancelled and a
number of Restricted Shares shall be issued that equal the portion of the number of cancelled
Performance Units that would become Earned Units under Section&nbsp;2.5 based on: (i)&nbsp;actual Revenue
and EBITDA performance relative to the Targets for each completed Fiscal Year; (ii)&nbsp;the assumption
that performance would have been at Target Performance for Revenue and EBITDA for Fiscal Years that
have not been completed as of the date of the Change of Control; (iii)&nbsp;Relative TSR through the
date of the Change of Control; and (iv)&nbsp;if the Participant terminated employment in a manner
described in Section&nbsp;2.7 prior to the Change of Control the number of Restricted Shares shall be
further adjusted for the pro-rata adjustment required by Section&nbsp;2.7. Such Restricted Shares shall
be subject to the terms set forth in this Section&nbsp;2.8. Unless the Participant terminated
employment before the Change of Control under a circumstance described in Section&nbsp;2.7, such
Restricted Shares shall be subject to a &#147;substantial risk of forfeiture&#148; within the meaning of Code
Section&nbsp;83 until the last day of the Performance Period that applied to the cancelled Performance
Shares. If a Participant Terminated Employment before a Change of Control under a circumstance
described in Section&nbsp;2.7, the Participant shall, upon the occurrence of the Change of Control,
become 100% vested in all outstanding converted Restricted Shares awarded under this Grant
Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the period the Restricted Shares are subject to substantial risk of forfeiture, the
Restricted Shares shall be held by the Company, or its transfer agent or other designee and shall
be subject to restrictions on transfer. Except as otherwise set forth in this Section&nbsp;2.8, in
order to become vested in the Restricted Shares, the Participant must remain in continuous
employment of the Company during the period any Restricted Shares are subject to substantial risk
of forfeiture. Absent an agreement to the contrary, if Participant experiences a Termination of
Employment with the Company for any reason, other than Qualifying Termination, Good Reason
Termination, Retirement, Early Retirement, Death or Disability while the Restricted Shares are
subject to a substantial risk of forfeiture, all Restricted Shares then held by the Company or its
transfer agent or other designee, if any, shall be forfeited by the Participant and Participant
authorizes the Company and its stock transfer agent to cause delivery, transfer and conveyance of
the Restricted Shares to the Company. If a Participant has a Termination of Employment following a
Change of Control due to a Qualifying Termination, a Good Reason Termination, Retirement, Early
Retirement, Death, or Disability, the Participant shall, upon the occurrence of such termination,
become 100% vested in all outstanding converted Restricted Shares awarded under this Grant
Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Restricted Shares shall cease to be subject to a substantial risk of forfeiture and an
equal number of Shares shall be transferred directly into a brokerage account established for the
Participant at a financial institution the Committee shall select at its sole discretion (the
&#147;Financial Institution&#148;) or delivered in certificate form free of restrictions, such method to be
selected by the Committee in its sole discretion upon: (i)&nbsp;if the Participant Terminated
Employment before a Change of Control under a circumstance described in Section&nbsp;2.7 other than
death, the later of: (x)&nbsp;the date of the Change of Control, or (y)&nbsp;six months following the date of
Termination of Employment due to a Qualifying Termination, Retirement, Early Retirement or
Disability; (ii)&nbsp;if the Participant Terminated Employment before a Change of Control under a
circumstance described in Section&nbsp;2.7 due to death, the
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">date of the Change of Control; (iii)&nbsp;if the
Participant Terminated Employment after the date of the Change of Control due to a Qualifying
Termination, Good Reason Termination, Retirement, Early Retirement or Disability, the date that is
six months following the date of Termination of Employment; (iv)&nbsp;if the Participant Terminated
Employment after a Change of Control but prior to the vesting date due to death, the date of death;
or (v)&nbsp;if the Participant did not Terminate Employment prior to the vesting date, the vesting date.
The Participant agrees to complete any documentation with the Company or the financial institution
that is necessary to effect the transfer of Shares to the financial institution before the delivery
will occur.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.9 <U>Certification of a Performance Award</U>. Upon completion of the Performance Period
or such earlier period set forth in Section&nbsp;2.8, and prior to the payment of any Earned Units to a
Participant or conversion of Earned Units to Restricted Stock pursuant to Section&nbsp;2.8, the
Committee shall certify in writing the extent to which the Targets have been satisfied.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.10 <U>Payment of Performance Awards</U>. Except as provided in Section&nbsp;2.8 or in this
Section&nbsp;2.10, vested Earned Units shall be paid out, in Shares of the Common Stock or cash (as
determined by the Committee in its sole discretion), sixty (60)&nbsp;days following the end of the
Performance Period. Payment of any vested Earned Units pursuant to Section&nbsp;2.7(a), (b)&nbsp;or (c)
shall be made in a single lump sum in Shares of the Common Stock equal to the number of vested
Earned Units, or in cash (as determined by the Committee in its sole discretion), upon the later of
sixty (60)&nbsp;days following the end of the Performance Period, or the date which is six (6)&nbsp;months
following the Participant&#146;s Last Day of Employment. The amount of any cash paid shall be based
upon the Fair Market Value at the close of the Performance Period of shares of Common Stock covered
by such vested Earned Units.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>3. </B><U><B>Covenants.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 <U>Consideration for Award under the Plan</U>. Participant acknowledges that
Participant&#146;s agreement to this Section&nbsp;3 is a key consideration for any Award under the Plan.
Participant hereby agrees to abide by the Covenants set forth in Sections&nbsp;3.2, 3.3, and 3.4.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 <U>Covenant Against Competition</U>. Until the later of: (i)&nbsp;the first day following
the Performance Period, or (2)&nbsp;the period of Participant&#146;s employment and for two (2)&nbsp;years after
his/her Last Day of Employment, Participant acknowledges and agrees he/she will not engage in, or
own or control any interest in, or act as an officer, director or employee of, or consultant,
advisor or lender to, any entity that engages in any business that is competitive with the primary
business activities of the Company&#146;s Tax Services business which are tax preparation, accounting,
and small business services.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 <U>Covenant Against Hiring</U>. Participant acknowledges and agrees the he/she will not
directly or indirectly recruit, solicit, or hire any Company employee or otherwise
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">induce any such
employee to leave the Company&#146;s employment during the period of Participant&#146;s employment and for
one (1)&nbsp;year after his/her Last Day of Employment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 <U>Covenant Against Solicitation</U>. During the period of Participant&#146;s employment and
for two (2)&nbsp;years after his/her Last Day of Employment, Participant acknowledges and agrees that
he/she will not directly or indirectly solicit or enter into any business transaction of the nature
performed by the Company with any Company client for which Participant personally performed
services or acquired material information.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 <U>Forfeiture of Rights</U>. Notwithstanding anything herein to the contrary, if
Participant violates any provisions of this Section&nbsp;3, Participant shall forfeit all rights to
payments or benefits under the Plan. All Shares held by the Company and subject to forfeiture on
such date shall terminate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 <U>Remedies</U>. Notwithstanding anything herein to the contrary, if Participant
violates any provisions of this Section&nbsp;3, whether prior to, on or after any Settlement of an Award
under the Plan, then Participant shall promptly pay to Company an amount equal to the aggregate
Amount of Gain Realized by the Participant on all Shares received after a date commencing one year
prior to Participant&#146;s Last Day of Employment. The Participant shall pay Company within three (3)
business days after the date of any written demand by the Company to the Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.7 <U>Remedies payable in Company&#146;s Common Stock or Cash</U>. The Participant shall pay the
amounts described in Section&nbsp;3.6 in the Company&#146;s Common Stock or cash.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 <U>Remedies without Prejudice</U>. The remedies provided in this Section&nbsp;3 shall be
without prejudice to the rights of the Company and/or the rights of any one or more of its
subsidiaries to recover any losses resulting from the applicable conduct of the Participant and
shall be in addition to any other remedies the Company and/or any one or more subsidiaries may
have, at law or in equity, resulting from such conduct.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.9 <U>Survival</U>. Participant&#146;s obligations in this Section&nbsp;3 shall survive and continue
beyond settlement of all Awards under the Plan and any termination or expiration of this Agreement
for any reason.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>4. </B><U><B>Transfer Restrictions.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 <U>Transfer Restrictions on Shares</U>. Any Restricted Shares issued pursuant to this
Agreement, and the rights and privileges conferred hereby shall not be transferred, assigned,
pledged, or hypothecated in any way (whether by operation of law or otherwise) and shall not be
subject to sale under execution, attachment or similar process, prior to the lapse of all
restrictions. Upon any attempt, contrary to the terms hereof, to transfer, assign, pledge,
hypothecate, or otherwise so dispose of such Shares or any right or privilege conferred hereby, or
upon any attempted sale under any execution, attachment, or similar process upon such Shares or the
rights and privileges hereby granted, then and in any such event this Agreement and the rights and
privileges hereby granted shall immediately
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">terminate. Immediately after such termination, such
Shares shall be forfeited by the Participant.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.2 <U>Non-Transferability of Awards Generally</U>. Any Performance Unit, Earned Unit or
other Award (including all rights, privileges and benefits conferred under such Award) shall not be
transferred, assigned, pledged, or hypothecated in any way (whether by operation of law or
otherwise) and shall not be subject to sale under execution, attachment or similar process. Upon
any attempt to transfer, assign, pledge, hypothecate, or otherwise dispose of any Award, or of any
right or privilege conferred hereby, contrary to the provisions hereof, or upon any attempted sale
under any execution, attachment, or similar process upon the rights and privileges hereby granted,
then and in any such event such Award and the rights and privileges hereby granted shall
immediately become null and void.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>5. </B><U><B>Miscellaneous.</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 <U>No Employment Contract</U>. This Agreement does not confer on the Participant any
right to continued employment for any period of time, is not an employment contract, and shall not
in any manner modify any effective contract of employment between the Participant and any
subsidiary of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.2 <U>Clawback</U>. In the event of a significant restatement of the Company&#146;s financial
results and a resulting overpayment in compensation or Awards under this Plan, the Committee may
require reimbursement of any portion of the Amount of Gain Realized from such Awards where such
Awards were greater than the Awards would have been if calculated on the restated financial
results.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.3 <U>Adjustment of Shares</U>. If there shall be any change in the capital structure of
the Company, including but not limited to a change in the number or kind of the outstanding shares
of the Common Stock resulting from a stock dividend or split-up, or combination or reclassification
of such shares (or of any stock or other securities into which shares shall have been changed, or
for which they shall have been exchanged), then the Board of Directors of the Company may make such
equitable adjustments with respect to the Performance Units, Earned Units and any Restricted Shares
(and Shares following lapse of the restrictions), or any other provisions of the Plan, as it deems
necessary or appropriate to prevent dilution or enlargement of the rights hereunder, of the
Performance Units, Earned Units or of any Restricted Shares subject to this Grant Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.4 <U>Merger, Consolidation, Reorganization, Liquidation, etc</U>. If the Company shall
become a party to any corporate merger, consolidation, major acquisition of property for stock,
reorganization, or liquidation, the Board of Directors shall, acting in its absolute and sole
discretion, make such arrangements, which shall be binding upon the Participant of outstanding
Awards, including but not limited to, the substitution of new Awards or for any Awards then
outstanding, the assumption of any such Awards and the termination of or payment for such Awards.
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.5 <U>Interpretation and Regulations</U>. The Board of Directors of the Company shall have
the power to provide regulations for administration of the Plan by the Committee and to make any
changes in such guidelines as from time to time the Board may deem necessary. The Committee shall
have the sole power to determine, solely for purposes of the Plan and this Agreement, the date of
and circumstances which shall constitute a cessation or termination of employment and whether such
cessation or termination is the result of retirement, death, disability or termination without
cause or any other reason, and further to determine, solely for purposes of the Plan and this
Agreement, what constitutes continuous employment with respect to the delivery of Shares under the
Grant Agreement (except that leaves of absence approved by the Committee or transfers of employment
among the subsidiaries of the Company shall not be considered an interruption of continuous
employment for any purpose under the Plan).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.6 <U>Reservation of Rights</U>. If at any time counsel for the Company determines that
qualification of the Shares under any state or federal securities law, or the consent or approval
of any governmental regulatory authority, is necessary or desirable as a condition of the executing
an Award or benefit under the Plan, then such action may not be taken, in whole or in part, unless
and until such qualification, registration, consent or approval shall have been effected or
obtained free of any conditions such counsel deems unacceptable.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.7 <U>Reasonableness of Restrictions, Severability and Court Modification</U>. Participant
and the Company agree that, the restrictions contained in this Agreement are reasonable, but,
should any provision of this Agreement be determined by a court of competent jurisdiction to be
invalid, illegal or otherwise unenforceable or unreasonable in scope, the validity, legality and
enforceability of the other provisions of this Agreement will not be affected thereby, and the
provision found invalid, illegal, or otherwise unenforceable or unreasonable will be considered by
the Company and Participant to be amended as to scope of protection, time or geographic area (or
any one of them, as the case may be) in whatever manner is considered reasonable by that court,
and, as so amended will be enforced.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.8 <U>Withholding of Taxes</U>. To the extent that the Company is required to withhold
taxes in compliance with any federal, state, local or foreign law in connection with any payment
made or benefit realized by a Participant or other person under this Plan, it shall be a condition
to the receipt of such payment or the realization of such benefit that the Participant or such
other person make arrangements satisfactory to the Company for the payment of all such taxes
required to be withheld. At the discretion of the Committee, such arrangements may include
relinquishment of a portion of such benefit. In the event the Participant has not made
arrangements, the Company shall withhold the amount of such tax obligations from such dividend
payment or instruct the Participant&#146;s employer to withhold such amount from the Participant&#146;s next
payment(s) of wages. The Participant authorizes the Company to so instruct the Participant&#146;s
employer and authorizes the Participant&#146;s employer to make such withholdings from payment(s) of
wages.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.9 <U>Waiver</U>. The failure of the Company to enforce at any time any terms, covenants or
conditions of this Agreement shall not be construed to be a waiver of such
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->13<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">terms, covenants or
conditions or of any other provision. Any waiver or modification of the terms, covenants or
conditions of this Agreement shall only be effective if reduced to writing and signed by both
Participant and an officer of the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.10 <U>Notices</U>. Any notice to be given to the Company or election to be made under the
terms of this Agreement shall be addressed to the Company (Attention: Long-Term Incentive
Department) at One H&#038;R Block Way, Kansas City Missouri 64105 or at such other address as the
Company may hereafter designate in writing to the Participant. Any notice to be given to the
Participant shall be addressed to the Participant at the last address of record with the Company or
at such other address as the Participant may hereafter designate in writing to the Company. Any
such notice shall be deemed to have been duly given when deposited in the United States mail via
regular or certified mail, addressed as aforesaid, postage prepaid.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.11 <U>Choice of Law</U>. This Grant Agreement shall be governed by and construed and
enforced in accordance with the laws of the State of Missouri without reference to principles of
conflicts of laws.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.12 <U>Choice of Forum and Jurisdiction</U>. Participant and Company agree that any
proceedings to enforce the obligations and rights under this Grant Agreement must be brought in
Missouri District Court located in Jackson County, Missouri, or in the United States District Court
for the Western District of Missouri in Kansas City, Missouri. Participant agrees and submits to
personal jurisdiction in either court. Participant and Company further agree that this Choice of
Forum and Jurisdiction is binding on all matters related to Awards under the Plan and may not be
altered or amended by any other arrangement or agreement (including an employment agreement)
without the express written consent of Participant and H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.13 <U>Attorneys Fees</U>. Participant and Company agree that in the event of litigation to
enforce the terms and obligations under this Grant Agreement, the party prevailing in any such
cause of action will be entitled to reimbursement of reasonable attorney fees.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.14 <U>Relationship of the Parties</U>. Participant acknowledges that this Grant Agreement
is between H&#038;R Block, Inc. and Participant. Participant further acknowledges that H&#038;R Block, Inc.
is a holding company and that Participant is not an employee of H&#038;R Block, Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.15 <U>Headings</U>. The section headings herein are for convenience only and shall not be
considered in construing this Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.16 <U>Amendment</U>. No amendment, supplement, or waiver to this Agreement is valid or
binding unless in writing and signed by both parties.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.17 <U>Execution of Agreement</U>. This Agreement shall not be enforceable by either party,
and Participant shall have no rights with respect to the Long Term Incentive Award, unless and
until it has been (1)&nbsp;signed by Participant and on behalf of the Company by an
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">officer of the
Company, <I>provided that </I>the signature by such officer of the Company on behalf of the Company may be
a facsimile or stamped signature, and (2)&nbsp;returned to the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.18 <U>Section&nbsp;409A Compliance</U>. To the extent any provision of the Plan or action by
the Board or Committee would subject any Participant to liability for interest, penalties or
additional taxes under Section&nbsp;409A of the Code, it will be deemed null and void, to the extent
permitted by law and deemed advisable by the Committee. It is intended that the Plan will comply
with or be exempt from Section&nbsp;409A of the Code, and the Plan shall be interpreted consistent with
such intent. The Plan may be amended in any respect deemed necessary (including retroactively) by
the Committee in order to pursue compliance with or exemption from, as applicable, Section&nbsp;409A of
the Code. The foregoing shall not be construed as a guarantee of any particular tax effect for
Plan benefits. A Participant or beneficiary as applicable is solely responsible and liable for the
satisfaction of all taxes and penalties that may be imposed on the Participant or beneficiary in
connection with any payments to such Participant or beneficiary under the Plan, including any
taxes, interest and penalties under Section&nbsp;409A of the Code, and neither the Company nor any
Affiliate shall have any obligation to indemnify or otherwise hold a Participant or beneficiary
harmless from any and all of such taxes and penalties. Notwithstanding any provision of the Plan
that requires action or inaction to avoid the imposition of taxes, penalties or interest due to
Code Section&nbsp;409A, neither the Company nor any Affiliate shall have any responsibility to so act or
fail to act, and under no circumstances shall the Company or any of its Affiliates have any
liability for any taxes, interest, penalties or other amount imposed due to Code Section&nbsp;409A.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In consideration of said Award and the mutual covenants contained herein, the parties agree to
the terms set forth above.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The parties hereto have executed this Grant Agreement.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="13%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="86%">&nbsp;</TD>
</TR>
<TR></TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top" nowrap><DIV style="margin-left:0px; text-indent:-0px"><B>Associate Name:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#091;Participant Name&#093;</TD>
</TR>
<tr style="font-size: 6pt"><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Date Signed:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&#091;Acceptance Date&#093;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H&#038;R BLOCK, INC.<BR>
By:

</DIV>


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</DIV>



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<TYPE>EX-10.4
<SEQUENCE>5
<FILENAME>c65967exv10w4.htm
<DESCRIPTION>EX-10.4
<TEXT>
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;10.4</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>H&#038;R BLOCK, INC.<BR>
2003 LONG-TERM EXECUTIVE COMPENSATION PLAN<BR>
GRANT AGREEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Grant Agreement is entered into by and between H&#038;R Block, Inc., a Missouri corporation
(the &#147;Company&#148;), and William C. Cobb (&#147;Participant&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company provides certain incentive awards to key employees of subsidiaries of the
Company under the H&#038;R Block, Inc. 2003 Long-Term Executive Compensation Plan (the &#147;Plan&#148;); and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, receipt of such Awards under the Plan are conditioned upon a Participant&#146;s execution
of a Grant Agreement within 180&nbsp;days of May&nbsp;2, 2011, wherein Participant agrees to abide by certain
terms and conditions authorized by the Compensation Committee of the Board of Directors.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW THEREFORE, in consideration of the parties promises and agreements set forth in this Grant
Agreement, the sufficiency of which the parties hereby acknowledge,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IT IS AGREED AS FOLLOWS:
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1. <U>Definitions</U>. Whenever a term is used in this Agreement or an Award Certificate issued
under the Plan, the following words and phrases shall have the meanings set forth below unless the
context plainly requires a different meaning, and when a defined meaning is intended, the term is
capitalized.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.1 <U>Code</U>. Code means the Internal Revenue Code of 1986, as amended.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.2 <U>Committee</U>. Committee means the Compensation Committee of the Board of Directors
for H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.3 <U>Common Stock</U>. Common Stock means the common stock, without par value, of the
Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.4 <U>Company</U>. Company means H&#038;R Block, Inc., a Missouri corporation, and, unless the
context otherwise requires, includes its &#147;subsidiary corporations&#148; (as defined in Section
424(f) of the Internal Revenue Code) and their respective divisions, departments and
subsidiaries and the respective divisions, departments and subsidiaries of such
subsidiaries.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.5 <U>Closing Price</U>. Closing Price shall mean the last reported market price for one
share of Common Stock, regular way, on the New York Stock Exchange (or any successor
exchange or stock market on which such last reported market price is reported) on the day in
question. In the event the exchange is closed on the day on which Closing Price is to be
determined or if there were no sales reported on such date, Closing Price
</DIV>

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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">shall be computed as of the last date preceding such date on which the exchange was open and
a sale was reported.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.6 <U>Fair Market Value</U>. Fair Market Value (&#147;FMV&#148;) means the Closing Price for one
share of H&#038;R Block, Inc. Stock.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.7 <U>Restricted Shares</U>. Restricted Share (&#147;Shares&#148;) means a share of Common Stock
issued to a Participant under the Plan subject to such terms and conditions, including
without limitation, forfeiture or resale to the Company, and to such restrictions against
sale, transfer or other disposition, as the Committee may determine at the time of issuance.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">2. <U>Restricted Shares</U>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.1 <U>Issuance of Shares</U>. As of May&nbsp;2, 2011 (the &#147;Award Date&#148;), the Company shall
issue 128,720 Shares evidenced by this Grant Agreement to the Participant which shall be
held by the Company and subject to the substantial risk of forfeiture.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.2 <U>Substantial Risk of Forfeiture</U>. The Shares covered hereby shall be subject to a
&#147;substantial risk of forfeiture&#148; within the meaning of Code Section&nbsp;83 for a period time as
designated by Section&nbsp;2.6, subject to Section&nbsp;2.7.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.3 <U>Restrictions on Transfer</U>. During for period the Shares are subject to
substantial risk of forfeiture, the Shares shall be held by the Company, or its transfer
agent or other designee and shall be subject to restrictions on transfer.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.4 &#091;RESERVED&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.5 <U>Requirement of Employment</U>. The Participant must remain in continuous employment
of the Company during the period any Shares are subject to substantial risk of forfeiture.
Absent an agreement to the contrary, if Participant&#146;s employment with the Company should
terminate for any reason, other than Retirement, all Shares then held by the Company or its
transfer agent or other designee, if any, shall be forfeited by the Participant and
Participant authorizes the Company and its stock transfer agent to cause delivery, transfer
and conveyance of the Shares to the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.6 <U>Delivery of Shares</U>. Any Shares to be delivered to the Participant by the Company
in accordance with the following Schedule:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="2">Percent of Shares Subject to Vesting</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Vesting Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="2" style="border-bottom: 1px solid #000000">on Such Vesting Date</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">December&nbsp;24, 2011</DIV></TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">33</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">December&nbsp;24, 2012</DIV></TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">33</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">December&nbsp;24, 2013</DIV></TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">34</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Upon the vesting date, Shares shall be transferred directly into a brokerage account established
for the Participant at a financial institution the Committee shall select at its sole discretion
(the
</DIV>




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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;Financial Institution&#148;) or delivered in certificate form free of restrictions, such method to be
selected by the Committee in its sole discretion. The Participant agrees to complete any
documentation with the Company or the financial institution that is necessary to affect the
transfer of Shares to the financial institution before the delivery will occur.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.7 <U>Acceleration of Vesting</U>. Notwithstanding anything herein to the contrary, the
acceleration of the vesting of any Shares shall occur in accordance with the terms and
conditions of that certain Employment Agreement dated April&nbsp;27, 2011, between Participant
and H&#038;R Block Management, LLC (the &#147;Employment Agreement&#148;).
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3. &#091;RESERVED&#093;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">4. <U>Transfer Restrictions</U>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">4.1 <U>Transfer Restrictions on Shares</U>. During the period that Shares are held by the
Company hereunder for delivery to the Participant, such Shares and the rights and privileges
conferred hereby shall not be transferred, assigned, pledged, or hypothecated in any way
(whether by operation of law or otherwise) and shall not be subject to sale under execution,
attachment or similar process. Upon any attempt, contrary to the terms hereof, to transfer,
assign, pledge, hypothecate, or otherwise so dispose of such Shares or any right or
privilege conferred hereby, or upon any attempted sale under any execution, attachment, or
similar process upon such Shares or the rights and privileges hereby granted, then and in
any such event this Agreement and the rights and privileges hereby granted shall immediately
terminate. Immediately after such termination, such Shares shall be forfeited by the
Participant and the Participant hereby authorizes the Company and its stock transfer agent
to cause the delivery, transfer and conveyance of such Shares to the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">4.2 <U>Non-Transferability of Awards Generally</U>. Any Award (including all rights,
privileges and benefits conferred under such Award) shall not be transferred, assigned,
pledged, or hypothecated in any way (whether by operation of law or otherwise) and shall not
be subject to sale under execution, attachment or similar process. Upon any attempt to
transfer, assign, pledge, hypothecate, or otherwise dispose of any Award, or of any right or
privilege conferred hereby, contrary to the provisions hereof, or upon any attempted sale
under any execution, attachment, or similar process upon the rights and privileges hereby
granted, then and in any such event such Award and the rights and privileges hereby granted
shall immediately become null and void.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">5. <U>Miscellaneous</U>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.1 <U>No Employment Contract</U>. This Agreement does not confer on the Participant any
right to continued employment for any period of time, is not an employment contract, and
shall not in any manner modify any effective contract of employment between the Participant
and any subsidiary of the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.2 &#091;RESERVED&#093;
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.3 <U>Adjustment of Shares</U>. If there shall be any change in the capital structure of
the Company, including but not limited to a change in the number or kind of the outstanding
shares of the Common Stock resulting from a stock dividend or split-up, or combination or
reclassification of such shares (or of any stock or other securities into which shares shall
have been changed, or for which they shall have been exchanged), then the Board of Directors
of the Company shall make such equitable adjustments with respect to the Shares, or any
other provisions of the Plan, as it deems necessary or appropriate to prevent dilution or
enlargement of the rights hereunder or of the shares subject to this Grant Agreement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.4 <U>Merger, Consolidation, Reorganization, Liquidation, etc</U>. If the Company shall
become a party to any corporate merger, consolidation, major acquisition of property for
stock, reorganization, or liquidation, the Board of Directors shall, acting in its absolute
and sole discretion, make such arrangements, which shall be binding upon the Participant of
outstanding Awards, including but not limited to, the substitution of new Awards or for any
Awards then outstanding, the assumption of any such Awards and the termination of or payment
for such Awards. Notwithstanding the foregoing, no Award may be terminated unless the Award
is fully vested as of such date and the Participant is paid the value thereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.5 <U>Interpretation and Regulations</U>. The Board of Directors of the Company shall have
the power to provide regulations for administration of the Plan by the Committee and to make
any changes in such guidelines as from time to time the Board may deem necessary. The
Committee shall have the sole power to determine, solely for purposes of the Plan and this
Agreement, the date of and circumstances which shall constitute a cessation or termination
of employment and whether such cessation or termination is the result of retirement, death,
disability or termination without cause or any other reason, and further to determine,
solely for purposes of the Plan and this Agreement, what constitutes continuous employment
with respect to the delivery of Shares under the Grant Agreement (except that leaves of
absence approved by the Committee or transfers of employment among the subsidiaries of the
Company shall not be considered an interruption of continuous employment for any purpose
under the Plan). Notwithstanding anything herein or in the Plan to the contrary, any
interpretation of terms used in the Employment Agreement shall be resolved in accordance
with the dispute mechanisms therein and shall bind the Company and the Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.6 <U>Reservation of Rights</U>. If at any time counsel for the Company determines that
qualification of the Shares under any state or federal securities law, or the consent or
approval of any governmental regulatory authority, is necessary or desirable as a condition
of the executing an Award or benefit under the Plan, then such action may not be taken, in
whole or in part, unless and until such qualification, registration, consent or approval
shall have been effected or obtained free of any conditions such counsel deems unacceptable.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.7 &#091;RESERVED&#093;
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.8 <U>Withholding of Taxes</U>. To the extent that the Company is required to withhold
taxes in compliance with any federal, state, local or foreign law in connection with any
payment made or benefit realized by a Participant or other person under this Award, it shall
be a condition to the receipt of such payment or the realization of such benefit that the
Participant or such other person make arrangements satisfactory to the Company for the
payment of all such taxes required to be withheld. Such arrangements shall include
relinquishment of a portion of such payment or benefit, and in the event the Participant has
not made any such arrangements, such relinquishment shall be automatic.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.9 <U>Waiver</U>. The failure of the Company to enforce at any time any terms or
conditions of this Agreement shall not be construed to be a waiver of such terms or
conditions or of any other provision. Any waiver or modification of the terms or conditions
of this Agreement shall only be effective if reduced to writing and signed by both
Participant and an officer of the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.10 <U>Incorporation</U>. The terms and conditions of this Grant Agreement are authorized
by the Compensation Committee of the Board of Directors of H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.11 <U>Notices</U>. Any notice to be given to the Company or election to be made under the
terms of this Agreement shall be addressed to the Company (Attention: Long-Term Incentive
Department) at One H&#038;R Block Way, Kansas City Missouri 64105 or at such other address as the
Company may hereafter designate in writing to the Participant. Any notice to be given to the
Participant shall be addressed to the Participant at the last address of record with the
Company or at such other address as the Participant may hereafter designate in writing to
the Company. Any such notice shall be deemed to have been duly given when deposited in the
United States mail via regular or certified mail, addressed as aforesaid, postage prepaid.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.12 <U>Choice of Law</U>. This Grant Agreement shall be governed by and construed and
enforced in accordance with the laws of the State of Missouri without reference to
principles of conflicts of laws.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.13 <U>Choice of Forum and Jurisdiction</U>. Participant and Company agree that any
proceedings to enforce the obligations and rights under this Grant Agreement must be brought
in Missouri District Court located in Jackson County, Missouri, or in the United States
District Court for the Western District of Missouri in Kansas City, Missouri. Participant
and Company agree and submit to personal jurisdiction in either court. Participant and
Company further agree that this Choice of Forum and Jurisdiction is binding on all matters
related to Awards under the Plan and may not be altered or amended by any other arrangement
or agreement (including an employment agreement) without the express written consent of
Participant and H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.14 &#091;RESERVED&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.15 <U>Relationship of the Parties</U>. Participant acknowledges that this Grant Agreement
is between H&#038;R Block, Inc. and Participant. Participant further acknowledges that H&#038;R
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Block, Inc. is a holding company and that Participant is not an employee of H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.16 <U>Headings</U>. The section headings herein are for convenience only and shall not be
considered in construing this Agreement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.17 <U>Amendment</U>. No amendment, supplement, or waiver to this Agreement is valid or
binding unless in writing and signed by both parties.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.18 <U>Execution of Agreement</U>. This Agreement shall not be enforceable by either
party, and Participant shall have no rights with respect to the Long Term Incentive Award,
unless and until it has been (1)&nbsp;signed by Participant and on behalf of the Company by an
officer of the Company, provided that the signature by such officer of the Company on behalf
of the Company may be a facsimile or stamped signature, and (2)&nbsp;returned to the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.19 <U>Conflicts</U>. To the extent there is any conflict between this Agreement and the
Employment Agreement, the Employment Agreement shall control.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In consideration of said Award and the mutual covenants contained herein, the parties agree to the
terms set forth above.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The parties hereto have executed this Grant Agreement.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="80%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Associate Name:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">William C. Cobb</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date Signed:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="0%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="63%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">H&#038;R BLOCK, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Tammy Serati
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Tammy Serati&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Senior Vice President, Human Resources&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
</DIV>



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<DOCUMENT>
<TYPE>EX-10.5
<SEQUENCE>6
<FILENAME>c65967exv10w5.htm
<DESCRIPTION>EX-10.5
<TEXT>
<HTML>
<HEAD>
<TITLE>exv10w5</TITLE>
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<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;10.5</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>H&#038;R BLOCK, INC.<BR>
2003 LONG-TERM EXECUTIVE COMPENSATION PLAN<BR>
GRANT AGREEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Grant Agreement is entered into by and between H&#038;R Block, Inc., a Missouri corporation
(the &#147;Company&#148;), and William C. Cobb (&#147;Participant&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Company provides certain incentive awards to key employees of subsidiaries of the
Company under the H&#038;R Block, Inc. 2003 Long-Term Executive Compensation Plan (the &#147;Plan&#148;); and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, receipt of such Awards under the Plan are conditioned upon a Participant&#146;s execution
of a Grant Agreement within 180&nbsp;days of May&nbsp;2, 2011, wherein Participant agrees to abide by certain
terms and conditions authorized by the Compensation Committee of the Board of Directors.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW THEREFORE, in consideration of the parties promises and agreements set forth in this Grant
Agreement, the sufficiency of which the parties hereby acknowledge,
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">IT IS AGREED AS FOLLOWS:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1. <U>Definition</U>s. Whenever a term is used in this Grant Agreement (&#147;Agreement&#148;), the
following words and phrases shall have the meanings set forth below unless the context plainly
requires a different meaning, and when a defined meaning is intended, the term is capitalized.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.1 <U>Code</U>. Code means the Internal Revenue Code of 1986, as amended.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.2 <U>Committee</U>. Committee means the Compensation Committee of the Board of Directors
for H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.3 <U>Common Stock</U>. Common Stock means the common stock, without par value, of the
Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.4 <U>Company</U>. Company means H&#038;R Block, Inc., a Missouri corporation, and, unless the
context otherwise requires, includes its &#147;subsidiary corporations&#148; (as defined in Section
424(f) of the Internal Revenue Code) and their respective divisions, departments and
subsidiaries and the respective divisions, departments and subsidiaries of such
subsidiaries.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.5 <U>Closing Price</U>. Closing Price shall mean the last reported market price for one
share of Common Stock, regular way, on the New York Stock Exchange (or any successor
exchange or stock market on which such last reported market price is reported) on the day in
question. In the event the exchange is closed on the day on which Closing
Price is to be determined or if there were no sales reported on such date, Closing Price
shall be computed as of the last date preceding such date on which the exchange was open and
a sale was reported.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.6 <U>Fair Market Value</U>. Fair Market Value (&#147;FMV&#148;) means the Closing Price for one
share of H&#038;R Block, Inc. Stock.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">1.7 <U>Stock Option</U>. Stock Option means the right to purchase, upon exercise of a stock
option granted under the Plan, shares of the Company&#146;s Common Stock. A Stock Option may be
an Incentive Stock Option which meets the requirements of Code Section 422(b) or a
Nonqualified Stock Option. The right and option to purchase shares of Common Stock
identified as subject to Nonqualified Stock Option shall not constitute and shall not be
treated for any purpose as an &#147;incentive stock option,&#148; as such term is defined in the Code.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">2. <U>Stock Option</U>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.1 <U>Grant of Stock Option</U>. As of May&nbsp;2, 2011 (the &#147;Grant Date&#148;), the Company grants
the Participant the right and option to purchase 606,470 shares of Common Stock (this &#147;Stock
Option&#148;) identified as non-qualified stock options.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.2 <U>Option Price</U>. The Price per share of Common Stock subject to this Stock Option
is $17.48, which is the Closing Price on the Grant Date.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.3 <U>Vesting</U>. This Stock Option shall vest and become exercisable in installments
with regard to the percentage of the number of shares of Common Stock subject to this Stock
Option indicated next to each vesting date set forth in the table below provided that the
Participant remains continuously employed by the Company through such date:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="2">Percent of Shares Subject to this</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="2">Stock Option Vesting on Such</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000">Vesting Date</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" colspan="2" style="border-bottom: 1px solid #000000">Vesting Date</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">December&nbsp;24, 2011</DIV></TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">33</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">December&nbsp;24, 2012</DIV></TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">33</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">December&nbsp;24, 2013</DIV></TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">34</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(Note: If the percentage of the aggregate number of shares of Common Stock subject to this Stock
Option scheduled to vest on a vesting date is not a whole number of shares, then the amount vesting
shall be rounded down to the nearest whole number of shares for each vesting date, except that the
amount vesting on the final vesting date shall be such that 100% of the aggregate number of shares
of Common Stock subject to this Stock Option shall be cumulatively vested as of the final vesting
date.)
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.4 <U>Acceleration of Vesting</U>. Notwithstanding anything herein to the contrary, the
acceleration of the vesting of this Stock Option shall occur in accordance with the terms
and conditions of that certain Employment Agreement dated April&nbsp;27, 2011, between
Participant and H&#038;R Block Management, LLC (the &#147;Employment Agreement&#148;).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.5 <U>Term of Option</U>. No Stock Option granted under this Grant Agreement may be
exercised after May&nbsp;2, 2021. Except as provided in the Employment Agreement, all Stock
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Options shall terminate when the Participant ceases, for whatever reason, to be an employee
of any of the subsidiaries of the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.6 <U>Participant&#146;s Death</U>. In the event the Participant ceases to be an employee of
any of the subsidiaries of the Company because of death, the Participant&#146;s rights under the
Stock Option shall pass by the Participant&#146;s will or laws of descent and distribution.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.7 <U>Exercise of Stock Option</U>. The Stock Option granted under the Plan shall be
exercisable from time to time by the Participant by giving notice of exercise to the
Company, in the manner specified by the Company, specifying the number of whole shares to be
purchased, and accompanied by full payment of the purchase price. The right to purchase
shall be cumulative, so that the full number of shares of Common Stock that become
purchasable at any time need not be purchased at such time, but may be purchased at any time
or from time to time thereafter (but prior to the termination of the Stock Option).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.8 <U>Payment of the Option Price</U>. Full payment of the Option Price for shares
purchased shall be made at the time the Participant exercises the Stock Option. Payment of
the aggregate Option Price may be made in (a)&nbsp;cash, (b)&nbsp;by delivery of Common Stock (with a
value equal to the Closing Price of Common Stock on the last trading date preceding the date
on which the Stock Option is exercised), or (c)&nbsp;a combination thereof. Payment shall be made
only in cash unless at least six months have elapsed between the date of Participant&#146;s
acquisition of each share of Common Stock delivered by Participant in full or partial
payment of the aggregate Option Price and the date on which the Stock Option is exercised.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">2.9 <U>No Shareholder Privileges</U>. Neither the Participant nor any person claiming under
or through him or her shall be, or have any of the rights or privileges of, a shareholder of
the Company with respect to any of the Common Stock issuable upon the exercise of this Stock
Option, unless and until certificates evidencing such shares of Common Stock shall have been
duly issued and delivered.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3. &#091;RESERVED&#093;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">4. <U>Non-Transferability of Awards</U>. Any Stock Option (including all rights, privileges and
benefits conferred under such Award) shall not be transferred, assigned, pledged, or hypothecated
in any way (whether by operation of law or otherwise) and shall not be subject to sale under
execution, attachment or similar process. Upon any attempt to transfer, assign, pledge,
hypothecate, or otherwise dispose of any Stock Option, or of any right or privilege conferred
hereby, contrary to the provisions hereof, or upon any attempted sale under any execution,
attachment, or similar process upon the rights and privileges hereby granted, then and in any such
event such Award and the rights and privileges hereby granted shall immediately become null and
void.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">5. <U>Miscellaneous</U>.
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.1 <U>No Employment Contract</U>. This Agreement does not confer on the Participant any
right to continued employment for any period of time, is not an employment contract, and
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">shall not in any manner modify any effective contract of employment between the Participant
and any subsidiary of the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.2 &#091;RESERVED&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.3 <U>Adjustment of Shares</U>. If there shall be any change in the capital structure of
the Company, including but not limited to a change in the number or kind of the outstanding
 shares of the Common Stock resulting from a stock dividend or split-up, or combination or
reclassification of such shares (or of any stock or other securities into which shares shall
have been changed, or for which they shall have been exchanged), then the Board of Directors
of the Company shall make such equitable adjustments with respect to the Stock Option, or
any other provisions of the Plan, as it deems necessary or appropriate to prevent dilution
or enlargement of the Stock Option rights hereunder or of the shares subject to this Stock
Option.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.4 <U>Merger, Consolidation, Reorganization, Liquidation, etc</U>. If the Company shall
become a party to any corporate merger, consolidation, major acquisition of property for
stock, reorganization, or liquidation, the Board of Directors shall, acting in its absolute
and sole discretion, make such arrangements, which shall be binding upon the Participant of
outstanding Awards, including but not limited to, the substitution of new Awards or for any
Awards then outstanding, the assumption of any such Awards and the termination of or payment
for such Awards. Notwithstanding the foregoing, the Stock Option may be terminated unless
the Stock Option is fully vested as of such date and the Participant is either paid the
value thereof or given a reasonable opportunity to exercise the Stock Option in full.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.5 <U>Interpretation and Regulations</U>. The Board of Directors of the Company shall have
the power to provide regulations for administration of the Plan by the Committee and to make
any changes in such guidelines as from time to time the Board may deem necessary. The
Committee shall have the sole power to determine, solely for purposes of the Plan and this
Agreement, the date of and circumstances which shall constitute a cessation or termination
of employment and whether such cessation or termination is the result of retirement, death,
disability or termination without cause or any other reason,
and further to determine, solely for purposes of the Plan and this Agreement, what
constitutes continuous employment with respect to the exercise of Stock Option or delivery
of Shares under the Plan (except that leaves of absence approved by the Committee or
transfers of employment among the subsidiaries of the Company shall not be considered an
interruption of continuous employment for any purpose under the Plan). Notwithstanding
anything herein or in the Plan to the contrary, any interpretation of terms used in the
Employment Agreement shall be resolved in accordance with the dispute mechanisms therein and
shall bind the Company and the Participant.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.6 <U>Reservation of Rights</U>. If at any time counsel for the Company determines that
qualification of the Shares under any state or federal securities law, or the consent or
approval of any governmental regulatory authority, is necessary or desirable as a condition
of the executing an Award or benefit under the Plan, then such action may not be taken, in
whole or in part, unless and until such qualification, registration, consent or
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">approval
shall have been effected or obtained free of any conditions such counsel deems unacceptable.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.7 &#091;RESERVED&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.8 <U>Withholding of Taxes</U>. To the extent that the Company is required to withhold
taxes in compliance with any federal, state, local or foreign law in connection with any
payment made or benefit realized by a Participant or other person under this Award, it shall
be a condition to the receipt of such payment or the realization of such benefit that the
Participant or such other person make arrangements satisfactory to the Company for the
payment of all such taxes required to be withheld. Such arrangements shall include
relinquishment of a portion of such payment or benefit, and in the event the Participant has
not made any such arrangements, such relinquishment shall be automatic.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.9 <U>Waiver</U>. The failure of the Company to enforce at any time any terms or
conditions of this Agreement shall not be construed to be a waiver of such terms or
conditions or of any other provision. Any waiver or modification of the terms or conditions
of this Agreement shall only be effective if reduced to writing and signed by both
Participant and an officer of the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.10 <U>Incorporation</U>. The terms and conditions of this Grant Agreement are authorized
by the Compensation Committee of the Board of Directors of H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.11 <U>Notices</U>. Any notice to be given to the Company or election to be made under the
terms of this Agreement shall be addressed to the Company (Attention: Long-Term Incentive
Department) at One H&#038;R Block Way, Kansas City Missouri 64105 or at such other address as the
Company may hereafter designate in writing to the Participant. Any notice to be given to the
Participant shall be addressed to the Participant at the last address of record with the
Company or at such other address as the Participant may hereafter designate in writing to
the Company. Any such notice shall be deemed to have been duly given when deposited in the
United States mail via regular or certified mail, addressed as aforesaid, postage prepaid.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.12 <U>Choice of Law</U>. This Grant Agreement shall be governed by and construed and
enforced in accordance with the laws of the State of Missouri without reference to
principles of conflicts of laws.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.13 <U>Choice of Forum and Jurisdiction</U>. Participant and Company agree that any
proceedings to enforce the obligations and rights under this Grant Agreement must be brought
in Missouri District Court located in Jackson County, Missouri, or in the United States
District Court for the Western District of Missouri in Kansas City, Missouri. Participant
and Company agree and submit to personal jurisdiction in either court. Participant and
Company further agree that this Choice of Forum and Jurisdiction is binding on all matters
related to Awards under the Plan and may not be altered or amended by any other arrangement
or agreement (including an employment agreement) without the express written consent of
Participant and H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.14 &#091;RESERVED&#093;
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.15 <U>Relationship of the Parties</U>. Participant acknowledges that this Grant Agreement
is between H&#038;R Block, Inc. and Participant. Participant further acknowledges that H&#038;R Block,
Inc. is a holding company and that Participant is not an employee of H&#038;R Block, Inc.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.16 <U>Headings</U>. The section headings herein are for convenience only and shall not be
considered in construing this Agreement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.17 <U>Amendment</U>. No amendment, supplement, or waiver to this Agreement is valid or
binding unless in writing and signed by both parties.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.18 <U>Execution of Agreement</U>. This Agreement shall not be enforceable by either
party, and Participant shall have no rights with respect to the Long Term Incentive Award,
unless and until it has been (1)&nbsp;signed by Participant and on behalf of the Company by an
officer of the Company, provided that the signature by such officer of the Company on behalf
of the Company may be a facsimile or stamped signature, and (2)&nbsp;returned to the Company.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">5.19 <U>Conflicts</U>. To the extent there is any conflict between this Agreement and the
Employment Agreement, the Employment Agreement shall control.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In consideration of said Award and the mutual covenants contained herein, the parties agree to the
terms set forth above.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The parties hereto have executed this Grant Agreement.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="19%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="80%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Associate Name:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">William C. Cobb</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date Signed:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">H&#038;R BLOCK, INC.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="0%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="63%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Tammy Serati
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Tammy Serati&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Senior Vice President, Human Resources&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>7
<FILENAME>c65967exv31w1.htm
<DESCRIPTION>EX-31.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv31w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;31.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CERTIFICATION PURSUANT TO<BR>
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">I, William C. Cobb, Chief Executive Officer, certify that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1. I have reviewed this quarterly report on Form 10-Q of H&#038;R Block, Inc.;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">2. Based on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this
report;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3. Based on my knowledge, the financial statements, and other financial information included in
this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">4. The registrant&#146;s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules&nbsp;13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules&nbsp;13a-15(f) and
15d-15(f)) for the registrant and have:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(a)&nbsp;Designed such disclosure controls and procedures, or caused such disclosure controls and
procedures to be designed under our supervision, to ensure that material information relating to
the registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(b)&nbsp;Designed such internal control over financial reporting, or caused such internal control over
financial reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(c)&nbsp;Evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this report based on such evaluation; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(d)&nbsp;Disclosed in this report any change in the registrant&#146;s internal control over financial
reporting that occurred during the registrant&#146;s most recent fiscal quarter (the registrant&#146;s fourth
fiscal quarter in the case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant&#146;s internal control over financial reporting; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">5. The registrant&#146;s other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrant&#146;s auditors and the audit
committee of the registrant&#146;s board of directors (or persons performing the equivalent functions):
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(a)&nbsp;All significant deficiencies and material weaknesses in the design or operation of internal
control over financial reporting which are reasonably likely to adversely affect the registrant&#146;s
ability to record, process, summarize and report financial information; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(b)&nbsp;Any fraud, whether or not material, that involves management or other employees who have a
significant role in the registrant&#146;s internal control over financial reporting.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date: September 1, 2011&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ William C. Cobb
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">William C. Cobb&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Chief Executive Officer<br>
H&#038;R Block, Inc.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>8
<FILENAME>c65967exv31w2.htm
<DESCRIPTION>EX-31.2
<TEXT>
<HTML>
<HEAD>
<TITLE>exv31w2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;31.2</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CERTIFICATION PURSUANT TO<BR>
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">I, Jeffrey T. Brown, Chief Financial Officer, certify that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">1. I have reviewed this quarterly report on Form 10-Q of H&#038;R Block, Inc.;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">2. Based on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to the period covered by this
report;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">3. Based on my knowledge, the financial statements, and other financial information included in
this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">4. The registrant&#146;s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules&nbsp;13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules&nbsp;13a-15(f) and
15d-15(f)) for the registrant and have:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(a)&nbsp;Designed such disclosure controls and procedures, or caused such disclosure controls and
procedures to be designed under our supervision, to ensure that material information relating to
the registrant, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(b)&nbsp;Designed such internal control over financial reporting, or caused such internal control over
financial reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(c)&nbsp;Evaluated the effectiveness of the registrant&#146;s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this report based on such evaluation; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(d)&nbsp;Disclosed in this report any change in the registrant&#146;s internal control over financial
reporting that occurred during the registrant&#146;s most recent fiscal quarter (the registrant&#146;s fourth
fiscal quarter in the case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant&#146;s internal control over financial reporting; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">5. The registrant&#146;s other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrant&#146;s auditors and the audit
committee of the registrant&#146;s board of directors (or persons performing the equivalent functions):
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(a)&nbsp;All significant deficiencies and material weaknesses in the design or operation of internal
control over financial reporting which are reasonably likely to adversely affect the registrant&#146;s
ability to record, process, summarize and report financial information; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">(b)&nbsp;Any fraud, whether or not material, that involves management or other employees who have a
significant role in the registrant&#146;s internal control over financial reporting.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date: September 1, 2011&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Jeffrey T. Brown
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Jeffrey T. Brown&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Senior Vice President and Chief Financial Officer<br>
H&#038;R Block, Inc.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>9
<FILENAME>c65967exv32w1.htm
<DESCRIPTION>EX-32.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv32w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;32.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CERTIFICATION PURSUANT TO<BR>
18 U.S.C. SECTION 1350,<BR>
AS ADOPTED PURSUANT TO</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the quarterly report of H&#038;R Block, Inc. (the &#147;Company&#148;) on Form 10-Q for
the fiscal quarter ending July&nbsp;31, 2011 as filed with the Securities and Exchange Commission on the date
hereof (the &#147;Report&#148;), I, William C. Cobb, Chief Executive Officer of the Company, certify pursuant
to 18 U.S.C. &#167; 1350, as adopted pursuant to &#167; 906 of the Sarbanes-Oxley Act of 2002, that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Report fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.</TD>
</TR>

</TABLE>
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                                                          /s/ William C. Cobb
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">William C. Cobb&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Chief Executive Officer<br>
H&#038;R Block, Inc.<br>
September 1, 2011&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>10
<FILENAME>c65967exv32w2.htm
<DESCRIPTION>EX-32.2
<TEXT>
<HTML>
<HEAD>
<TITLE>exv32w2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;32.2</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CERTIFICATION PURSUANT TO<BR>
18 U.S.C. SECTION 1350,<BR>
AS ADOPTED PURSUANT TO<BR>
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the quarterly report of H&#038;R Block, Inc. (the &#147;Company&#148;) on Form 10-Q for
the fiscal quarter ending July&nbsp;31, 2011 as filed with the Securities and Exchange Commission on the
date hereof (the &#147;Report&#148;), I, Jeffrey T. Brown, Chief Financial Officer of the Company, certify
pursuant to 18 U.S.C. &#167; 1350, as adopted pursuant to &#167; 906 of the Sarbanes-Oxley Act of 2002, that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Report fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.</TD>
</TR>

</TABLE>
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">                                                           /s/ Jeffrey T. Brown
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Jeffrey T. Brown&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Senior Vice President and<br>
Chief Financial Officer<br>
H&#038;R Block, Inc.<br>
September 1, 2011&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>11
<FILENAME>hrb-20110731.xml
<DESCRIPTION>EX-101 INSTANCE DOCUMENT
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  <!--Unit Section-->
  <unit id="Unit14">
    <divide>
      <unitNumerator>
        <measure>iso4217:USD</measure>
      </unitNumerator>
      <unitDenominator>
        <measure>xbrli:shares</measure>
      </unitDenominator>
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  <unit id="Unit13">
    <measure>iso4217:USD</measure>
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    <measure>xbrli:pure</measure>
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  <unit id="Unit1">
    <measure>xbrli:shares</measure>
  </unit>
  <!--Tuple Section-->
  <!--Element Section-->
  <dei:AmendmentFlag contextRef="Duration_5_1_2011_To_7_31_2011">false</dei:AmendmentFlag>
  <dei:CurrentFiscalYearEndDate contextRef="Duration_5_1_2011_To_7_31_2011">--04-30</dei:CurrentFiscalYearEndDate>
  <dei:DocumentFiscalPeriodFocus contextRef="Duration_5_1_2011_To_7_31_2011">Q1</dei:DocumentFiscalPeriodFocus>
  <dei:DocumentFiscalYearFocus contextRef="Duration_5_1_2011_To_7_31_2011">2012</dei:DocumentFiscalYearFocus>
  <dei:DocumentPeriodEndDate contextRef="Duration_5_1_2011_To_7_31_2011">2011-07-31</dei:DocumentPeriodEndDate>
  <dei:DocumentType contextRef="Duration_5_1_2011_To_7_31_2011">10-Q</dei:DocumentType>
  <dei:EntityCentralIndexKey contextRef="Duration_5_1_2011_To_7_31_2011">0000012659</dei:EntityCentralIndexKey>
  <dei:EntityCommonStockSharesOutstanding contextRef="As_Of_7_31_2011" unitRef="Unit1" decimals="INF">305766188</dei:EntityCommonStockSharesOutstanding>
  <dei:EntityFilerCategory contextRef="Duration_5_1_2011_To_7_31_2011">Large Accelerated Filer</dei:EntityFilerCategory>
  <dei:EntityRegistrantName contextRef="Duration_5_1_2011_To_7_31_2011">H&amp;R BLOCK INC</dei:EntityRegistrantName>
  <hrb:AdjustableRateLoansToTotalLoans contextRef="As_Of_4_30_2011" unitRef="Unit12" decimals="2">0.58</hrb:AdjustableRateLoansToTotalLoans>
  <hrb:AdjustableRateLoansToTotalLoans contextRef="As_Of_7_31_2011" unitRef="Unit12" decimals="2">0.58</hrb:AdjustableRateLoansToTotalLoans>
  <hrb:AllocatedImpairedLoansBasedOnCollateralValueMethod contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">69794000</hrb:AllocatedImpairedLoansBasedOnCollateralValueMethod>
  <hrb:AllocatedImpairedLoansBasedOnCollateralValueMethod contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">70890000</hrb:AllocatedImpairedLoansBasedOnCollateralValueMethod>
  <hrb:AllocatedImpairedLoansBasedOnDiscountCashFlowMethod contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">11055000</hrb:AllocatedImpairedLoansBasedOnDiscountCashFlowMethod>
  <hrb:AllocatedImpairedLoansBasedOnDiscountCashFlowMethod contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">9499000</hrb:AllocatedImpairedLoansBasedOnDiscountCashFlowMethod>
  <hrb:AllowanceAsPercentOfPrincipal contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit12" decimals="3">0.165</hrb:AllowanceAsPercentOfPrincipal>
  <hrb:AllowanceAsPercentOfPrincipal contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit12" decimals="3">0.051</hrb:AllowanceAsPercentOfPrincipal>
  <hrb:AllowanceAsPercentOfPrincipal contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember" unitRef="Unit12" decimals="3">0.233</hrb:AllowanceAsPercentOfPrincipal>
  <hrb:AllowanceForLoansLossesAllocatedToImpairedLoansTotal contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">80849000</hrb:AllowanceForLoansLossesAllocatedToImpairedLoansTotal>
  <hrb:AllowanceForLoansLossesAllocatedToImpairedLoansTotal contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">80389000</hrb:AllowanceForLoansLossesAllocatedToImpairedLoansTotal>
  <hrb:AmountOfLoansOriginatedDuring2005Through2007 contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-9">84000000000</hrb:AmountOfLoansOriginatedDuring2005Through2007>
  <hrb:BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold contextRef="As_Of_7_31_2011_us-gaap_BusinessAcquisitionAxis_hrb_CaturanoCompanyIncMember" unitRef="Unit13" decimals="-5">5900000</hrb:BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold>
  <hrb:BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet contextRef="As_Of_7_31_2011_us-gaap_BusinessAcquisitionAxis_hrb_CaturanoCompanyIncMember" unitRef="Unit13" decimals="-5">5300000</hrb:BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet>
  <hrb:ClaimsReceivedByLoanOriginationYearTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div class="MetaData"&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="8%"&gt; &lt;/td&gt;
&lt;td width="5%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="5%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="6%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in millions)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year 2010&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year 2011&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year 2012&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2009&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loan Origination Year:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2005&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;62&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;15&lt;/font&gt;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;6&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;1&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;1&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;85&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2006&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;217&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;57&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;45&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;100&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;15&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;29&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;50&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;29&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2007&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;153&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;11&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;7&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;5&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;193&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;432&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;6&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;83&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;11&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;45&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;109&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;21&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;33&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;55&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;31&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;826&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Note: The table above excludes amounts related to an indemnity agreement dated April 2008, which is discussed below.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;</hrb:ClaimsReceivedByLoanOriginationYearTextBlock>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2008_To_4_30_2009" unitRef="Unit13" decimals="-6">432000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2008_To_4_30_2009_hrb_OriginationYearAxis_hrb_TwoThousandFiveMember" unitRef="Unit13" decimals="-6">62000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2008_To_4_30_2009_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">153000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2008_To_4_30_2009_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">217000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2009_To_7_31_2009" unitRef="Unit13" decimals="-6">6000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2009_To_7_31_2009_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">4000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2009_To_7_31_2009_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">2000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2009_To_10_31_2009" unitRef="Unit13" decimals="-6">83000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2009_To_10_31_2009_hrb_OriginationYearAxis_hrb_TwoThousandFiveMember" unitRef="Unit13" decimals="-6">15000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2009_To_10_31_2009_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">11000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2009_To_10_31_2009_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">57000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_11_1_2009_To_1_31_2010" unitRef="Unit13" decimals="-6">11000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_11_1_2009_To_1_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">7000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_11_1_2009_To_1_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">4000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_2_1_2010_To_4_30_2010" unitRef="Unit13" decimals="-6">45000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_2_1_2010_To_4_30_2010_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">45000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-6">109000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2010_To_7_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandFiveMember" unitRef="Unit13" decimals="-6">6000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2010_To_7_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">3000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2010_To_7_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">100000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2010_To_10_31_2010" unitRef="Unit13" decimals="-6">21000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2010_To_10_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandFiveMember" unitRef="Unit13" decimals="-6">1000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2010_To_10_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">5000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_8_1_2010_To_10_31_2010_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">15000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_11_1_2010_To_1_31_2011" unitRef="Unit13" decimals="-6">33000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_11_1_2010_To_1_31_2011_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">4000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_11_1_2010_To_1_31_2011_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">29000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_2_1_2011_To_4_30_2011" unitRef="Unit13" decimals="-6">55000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_2_1_2011_To_4_30_2011_hrb_OriginationYearAxis_hrb_TwoThousandFiveMember" unitRef="Unit13" decimals="-6">1000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_2_1_2011_To_4_30_2011_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">4000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_2_1_2011_To_4_30_2011_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">50000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-6">31000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2011_To_7_31_2011_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">2000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2011_To_7_31_2011_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">29000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2011_To_4_30_2012" unitRef="Unit13" decimals="-6">826000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2011_To_4_30_2012_hrb_OriginationYearAxis_hrb_TwoThousandFiveMember" unitRef="Unit13" decimals="-6">85000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2011_To_4_30_2012_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-6">193000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsReceivedForLoans contextRef="Duration_5_1_2011_To_4_30_2012_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-6">548000000</hrb:ClaimsReceivedForLoans>
  <hrb:ClaimsSubjectToReviewAmount contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-6">66000000</hrb:ClaimsSubjectToReviewAmount>
  <hrb:ClaimsSubjectToReviewAmount contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_AdditionalInformationRequestedByCounterpartyMember" unitRef="Unit13" decimals="-6">8000000</hrb:ClaimsSubjectToReviewAmount>
  <hrb:ClaimsSubjectToReviewAmount contextRef="As_Of_7_31_2011_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleAxis_hrb_MonolineInsurersMember" unitRef="Unit13" decimals="-6">14000000</hrb:ClaimsSubjectToReviewAmount>
  <hrb:ClaimsSubjectToReviewAmount contextRef="As_Of_7_31_2011_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleAxis_hrb_PrivateLabelSecuritizationTransactionsMember" unitRef="Unit13" decimals="-6">52000000</hrb:ClaimsSubjectToReviewAmount>
  <hrb:DepositsEstimatedFairValue contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">678352000</hrb:DepositsEstimatedFairValue>
  <hrb:EarningsAllocatedToParticipatingSecurities contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-20000</hrb:EarningsAllocatedToParticipatingSecurities>
  <hrb:EarningsAllocatedToParticipatingSecurities contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">-114000</hrb:EarningsAllocatedToParticipatingSecurities>
  <hrb:EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">9600000</hrb:EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions>
  <hrb:EstimatedBenefitsFromLoanModificationRelief contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-6">115000000</hrb:EstimatedBenefitsFromLoanModificationRelief>
  <hrb:FinancialInstrumentsAsPercentageOfTotalAssets id="Item-0071" contextRef="As_Of_7_31_2010_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_EstimateOfFairValueFairValueDisclosureMember" unitRef="Unit12" decimals="3">0.023</hrb:FinancialInstrumentsAsPercentageOfTotalAssets>
  <hrb:FinancialInstrumentsAsPercentageOfTotalAssets id="Item-0073" contextRef="As_Of_7_31_2010_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel2Member" unitRef="Unit12" decimals="3">0.007</hrb:FinancialInstrumentsAsPercentageOfTotalAssets>
  <hrb:FinancialInstrumentsAsPercentageOfTotalAssets id="Item-0074" contextRef="As_Of_7_31_2010_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel3Member" unitRef="Unit12" decimals="3">0.016</hrb:FinancialInstrumentsAsPercentageOfTotalAssets>
  <hrb:FinancialInstrumentsAsPercentageOfTotalAssets contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_EstimateOfFairValueFairValueDisclosureMember" unitRef="Unit12" decimals="3">0.062</hrb:FinancialInstrumentsAsPercentageOfTotalAssets>
  <hrb:FinancialInstrumentsAsPercentageOfTotalAssets contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel2Member" unitRef="Unit12" decimals="3">0.047</hrb:FinancialInstrumentsAsPercentageOfTotalAssets>
  <hrb:FinancialInstrumentsAsPercentageOfTotalAssets contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel3Member" unitRef="Unit12" decimals="3">0.015</hrb:FinancialInstrumentsAsPercentageOfTotalAssets>
  <hrb:FixedRateLoansToTotalLoans contextRef="As_Of_4_30_2011" unitRef="Unit12" decimals="2">0.42</hrb:FixedRateLoansToTotalLoans>
  <hrb:FixedRateLoansToTotalLoans contextRef="As_Of_7_31_2011" unitRef="Unit12" decimals="2">0.42</hrb:FixedRateLoansToTotalLoans>
  <hrb:GainOrLossOnFinancialInstruments id="Item-0070" contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-3888000</hrb:GainOrLossOnFinancialInstruments>
  <hrb:GainOrLossOnFinancialInstruments contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">430000</hrb:GainOrLossOnFinancialInstruments>
  <hrb:GainOrLossOnImpairedMortgageLoansHeldForInvestment id="Item-0065" contextRef="Duration_5_1_2010_To_7_31_2010_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">-2227000</hrb:GainOrLossOnImpairedMortgageLoansHeldForInvestment>
  <hrb:GainOrLossOnImpairedMortgageLoansHeldForInvestment contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">-1473000</hrb:GainOrLossOnImpairedMortgageLoansHeldForInvestment>
  <hrb:GainOrLossOnRealEstateOwned id="Item-0060" contextRef="Duration_5_1_2010_To_7_31_2010_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">-589000</hrb:GainOrLossOnRealEstateOwned>
  <hrb:GainOrLossOnRealEstateOwned contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">-482000</hrb:GainOrLossOnRealEstateOwned>
  <hrb:GoodwillDisposalsAndOther contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">7449000</hrb:GoodwillDisposalsAndOther>
  <hrb:GoodwillDisposalsAndOther contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">7561000</hrb:GoodwillDisposalsAndOther>
  <hrb:GoodwillDisposalsAndOther contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">-112000</hrb:GoodwillDisposalsAndOther>
  <hrb:HrbBankSRegulatoryCapitalRequirementsTextblock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table style="line-height: 115%; border-collapse: collapse; font-size: 11pt;" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(dollars in 000s)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="3"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;To Be Well Capitalized&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" colspan="4"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;For Capital AdequacyUnder&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Prompt&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Corrective&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" colspan="13"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Actual&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Purposes&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Action Provisions&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Amount&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Ratio&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Amount&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Ratio&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Amount&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Ratio&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;As of June 30, 2011:&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Total risk-based capital ratio&lt;sup&gt; (1)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;411,062&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;94.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;34,813&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;43,516&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;10&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 risk-based capital ratio &lt;sup&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;405,333&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;93.1&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;26,110&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;6&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 capital ratio (leverage) &lt;sup&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;405,333&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;35&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;139,141&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;12&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;57,975&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tangible equity ratio &lt;sup&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;405,333&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;35&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;17,393&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;1.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;As of March 31, 2011:&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Total risk-based capital ratio &lt;sup&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;405,000&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;92.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;35,019&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;43,773&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;10&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 risk-based capital ratio&lt;sup&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;399,187&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;91.2&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;26,264&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;6&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 capital ratio (leverage) &lt;sup&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;399,187&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;22.8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;209,758&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;12&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;87,399&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tangible equity ratio &lt;sup&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;399,187&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;22.8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;26,220&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;1.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;table style="line-height: 115%; width: 506pt; border-collapse: collapse; margin-left: 4.65pt; font-size: 11pt;" border="0" cellspacing="0" cellpadding="0" width="675"&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Total risk-based capital divided by risk-weighted assets.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(2)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(3)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Tier 1 (core) capital divided by adjusted total assets.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(4)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Tangible capital divided by tangible assets.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:HrbBankSRegulatoryCapitalRequirementsTextblock>
  <hrb:IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">16000000</hrb:IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities>
  <hrb:InitialPrincipalAmountOfLoansSecuritized contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_us-gaap_PendingOrThreatenedLitigationMember" unitRef="Unit13" decimals="-6">50000000</hrb:InitialPrincipalAmountOfLoansSecuritized>
  <hrb:InSubstanceForeclosures contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-5">7700000</hrb:InSubstanceForeclosures>
  <hrb:InSubstanceForeclosures contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-5">7200000</hrb:InSubstanceForeclosures>
  <hrb:IntangibleAssetsNet contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">1214164000</hrb:IntangibleAssetsNet>
  <hrb:IntangibleAssetsNet contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">1214164000</hrb:IntangibleAssetsNet>
  <hrb:IntangibleAssetsNet contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">1102646000</hrb:IntangibleAssetsNet>
  <hrb:IntangibleAssetsNet contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">1102646000</hrb:IntangibleAssetsNet>
  <hrb:InterestPaidOnDeposits contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">1915000</hrb:InterestPaidOnDeposits>
  <hrb:InterestPaidOnDeposits contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">1820000</hrb:InterestPaidOnDeposits>
  <hrb:LiabilityRecordedForContingentConsideration contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-5">11000000</hrb:LiabilityRecordedForContingentConsideration>
  <hrb:LiabilityRecordedForContingentConsideration contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-5">10200000</hrb:LiabilityRecordedForContingentConsideration>
  <hrb:LoanLossReserveToMortgageLoans contextRef="As_Of_4_30_2011" unitRef="Unit12" decimals="3">0.161</hrb:LoanLossReserveToMortgageLoans>
  <hrb:LoanLossReserveToMortgageLoans contextRef="As_Of_7_31_2011" unitRef="Unit12" decimals="3">0.165</hrb:LoanLossReserveToMortgageLoans>
  <hrb:LoansAndReceivablesHeldForInvestmentTotal contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">207300000</hrb:LoansAndReceivablesHeldForInvestmentTotal>
  <hrb:LoansReceivableRecordedInvestmentNonaccrualStatus contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">157464000</hrb:LoansReceivableRecordedInvestmentNonaccrualStatus>
  <hrb:LoansReceivableRecordedInvestmentNonaccrualStatus contextRef="As_Of_4_30_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit13" decimals="-3">14106000</hrb:LoansReceivableRecordedInvestmentNonaccrualStatus>
  <hrb:LoansReceivableRecordedInvestmentNonaccrualStatus contextRef="As_Of_4_30_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember" unitRef="Unit13" decimals="-3">143358000</hrb:LoansReceivableRecordedInvestmentNonaccrualStatus>
  <hrb:LoansReceivableRecordedInvestmentNonaccrualStatus contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">161241000</hrb:LoansReceivableRecordedInvestmentNonaccrualStatus>
  <hrb:LoansReceivableRecordedInvestmentNonaccrualStatus contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit13" decimals="-3">22964000</hrb:LoansReceivableRecordedInvestmentNonaccrualStatus>
  <hrb:LoansReceivableRecordedInvestmentNonaccrualStatus contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember" unitRef="Unit13" decimals="-3">138277000</hrb:LoansReceivableRecordedInvestmentNonaccrualStatus>
  <hrb:LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ConcentrationRiskByTypeAxis_hrb_MaximumCreditScoreMember" unitRef="Unit12" decimals="2">0.80</hrb:LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium>
  <hrb:LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ConcentrationRiskByTypeAxis_hrb_MinimumCreditScoreMember" unitRef="Unit12" decimals="2">0.80</hrb:LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium>
  <hrb:LossContingencyApproximateLossSeverityRates contextRef="As_Of_7_31_2011" unitRef="Unit12" decimals="2">0.57</hrb:LossContingencyApproximateLossSeverityRates>
  <hrb:LossContingencySettlementAgreementContingentCashPayment contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-6">5000000</hrb:LossContingencySettlementAgreementContingentCashPayment>
  <hrb:LossesOnRepurchaseAndIndemnifications contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">-485000</hrb:LossesOnRepurchaseAndIndemnifications>
  <hrb:ManagementEstimatesDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div class="MetaData"&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Management Estimates&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the determination of our allowance for loan losses, potential losses from loan repurchase and indemnity obligations associated with our discontinued mortgage business, contingent losses associated with pending litigation, fair value of reporting units, valuation allowances based on future taxable income, reserves for uncertain tax positions, credit losses on receivable balances and related matters. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ materially from those estimates.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</hrb:ManagementEstimatesDisclosureTextBlock>
  <hrb:MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ConcentrationRiskByTypeAxis_hrb_MaximumCreditScoreMember" unitRef="Unit12" decimals="0">700</hrb:MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium>
  <hrb:MinimumCreditScoreToBeGivenInternalRiskRatingOfLow contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ConcentrationRiskByTypeAxis_hrb_MinimumCreditScoreMember" unitRef="Unit12" decimals="0">700</hrb:MinimumCreditScoreToBeGivenInternalRiskRatingOfLow>
  <hrb:MortgageLoansFairValueDisclosure id="Item-0061" contextRef="As_Of_7_31_2010_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_EstimateOfFairValueFairValueDisclosureMember_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">69467000</hrb:MortgageLoansFairValueDisclosure>
  <hrb:MortgageLoansFairValueDisclosure id="Item-0064" contextRef="As_Of_7_31_2010_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">69467000</hrb:MortgageLoansFairValueDisclosure>
  <hrb:MortgageLoansFairValueDisclosure contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_EstimateOfFairValueFairValueDisclosureMember_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">61997000</hrb:MortgageLoansFairValueDisclosure>
  <hrb:MortgageLoansFairValueDisclosure contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">61997000</hrb:MortgageLoansFairValueDisclosure>
  <hrb:MortgageLoansHeldForInvestmentFairValue contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">282546000</hrb:MortgageLoansHeldForInvestmentFairValue>
  <hrb:NetBalanceOfAllMortgageLoansHeldForSale contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-5">11900000</hrb:NetBalanceOfAllMortgageLoansHeldForSale>
  <hrb:NetIntercompanyAdvancesFinancingActivities contextRef="As_Of_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">35507000</hrb:NetIntercompanyAdvancesFinancingActivities>
  <hrb:NetIntercompanyAdvancesFinancingActivities contextRef="As_Of_7_31_2010_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">188324000</hrb:NetIntercompanyAdvancesFinancingActivities>
  <hrb:NetIntercompanyAdvancesFinancingActivities contextRef="As_Of_7_31_2010_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">-223831000</hrb:NetIntercompanyAdvancesFinancingActivities>
  <hrb:NetIntercompanyAdvancesFinancingActivities contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">33312000</hrb:NetIntercompanyAdvancesFinancingActivities>
  <hrb:NetIntercompanyAdvancesFinancingActivities contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">44084000</hrb:NetIntercompanyAdvancesFinancingActivities>
  <hrb:NetIntercompanyAdvancesFinancingActivities contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">-77396000</hrb:NetIntercompanyAdvancesFinancingActivities>
  <hrb:NetIntercompanyAdvancesInvestingActivities contextRef="As_Of_7_31_2010_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">-188324000</hrb:NetIntercompanyAdvancesInvestingActivities>
  <hrb:NetIntercompanyAdvancesInvestingActivities contextRef="As_Of_7_31_2010_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">188324000</hrb:NetIntercompanyAdvancesInvestingActivities>
  <hrb:NetIntercompanyAdvancesInvestingActivities contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">-44084000</hrb:NetIntercompanyAdvancesInvestingActivities>
  <hrb:NetIntercompanyAdvancesInvestingActivities contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">44084000</hrb:NetIntercompanyAdvancesInvestingActivities>
  <hrb:NumberOfDaysToRespondToRepresentationAndWarrantyClaims contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_RangeAxis_us-gaap_MaximumMember" unitRef="Unit12" decimals="0">120</hrb:NumberOfDaysToRespondToRepresentationAndWarrantyClaims>
  <hrb:NumberOfDaysToRespondToRepresentationAndWarrantyClaims contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_RangeAxis_us-gaap_MinimumMember" unitRef="Unit12" decimals="0">60</hrb:NumberOfDaysToRespondToRepresentationAndWarrantyClaims>
  <hrb:ObligationForUnfundedLetterOfCredit contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">37695000</hrb:ObligationForUnfundedLetterOfCredit>
  <hrb:ObligationForUnfundedLetterOfCredit contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">38319000</hrb:ObligationForUnfundedLetterOfCredit>
  <hrb:OccupancyAndEquipment contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">94702000</hrb:OccupancyAndEquipment>
  <hrb:OccupancyAndEquipment contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">94045000</hrb:OccupancyAndEquipment>
  <hrb:OtherInvestingActivities contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">18848000</hrb:OtherInvestingActivities>
  <hrb:OtherInvestingActivities contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">40668000</hrb:OtherInvestingActivities>
  <hrb:OtherInvestingActivities contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">-21820000</hrb:OtherInvestingActivities>
  <hrb:OtherInvestingActivities contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">18167000</hrb:OtherInvestingActivities>
  <hrb:OtherInvestingActivities contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">12031000</hrb:OtherInvestingActivities>
  <hrb:OtherInvestingActivities contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">6136000</hrb:OtherInvestingActivities>
  <hrb:PaymentsForLoansMadeToFranchisees contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">33720000</hrb:PaymentsForLoansMadeToFranchisees>
  <hrb:PaymentsForLoansMadeToFranchisees contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">33720000</hrb:PaymentsForLoansMadeToFranchisees>
  <hrb:PaymentsForLoansMadeToFranchisees contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">16477000</hrb:PaymentsForLoansMadeToFranchisees>
  <hrb:PaymentsForLoansMadeToFranchisees contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">16477000</hrb:PaymentsForLoansMadeToFranchisees>
  <hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">164369000</hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered>
  <hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">164369000</hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered>
  <hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">2002000</hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered>
  <hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">2002000</hrb:PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered>
  <hrb:PercentageOfClaimsDeniedByScc contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit12" decimals="2">0.85</hrb:PercentageOfClaimsDeniedByScc>
  <hrb:PercentageOfLoansIssuedToGovernmentSponsoredEntities contextRef="As_Of_7_31_2011" unitRef="Unit12" decimals="2">0.01</hrb:PercentageOfLoansIssuedToGovernmentSponsoredEntities>
  <hrb:PercentageOfLoansIssuedToGovernmentSponsoredEntities contextRef="As_Of_7_31_2011_us-gaap_RangeAxis_us-gaap_MaximumMember" unitRef="Unit12" decimals="2">0.01</hrb:PercentageOfLoansIssuedToGovernmentSponsoredEntities>
  <hrb:PercentageOfLoansOriginatedIn2006And2007 contextRef="As_Of_7_31_2011" unitRef="Unit12" decimals="2">0.89</hrb:PercentageOfLoansOriginatedIn2006And2007>
  <hrb:PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit12" decimals="2">0.52</hrb:PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork>
  <hrb:PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit12" decimals="2">0.78</hrb:PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments>
  <hrb:PercentageOfValidClaimsThatResultedInLoanRepurchases contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit12" decimals="2">0.22</hrb:PercentageOfValidClaimsThatResultedInLoanRepurchases>
  <hrb:PercentOfLoansThirtyDaysPastDue contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit12" decimals="3">0.327</hrb:PercentOfLoansThirtyDaysPastDue>
  <hrb:PercentOfLoansThirtyDaysPastDue contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit12" decimals="3">0.124</hrb:PercentOfLoansThirtyDaysPastDue>
  <hrb:PercentOfLoansThirtyDaysPastDue contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember" unitRef="Unit12" decimals="3">0.448</hrb:PercentOfLoansThirtyDaysPastDue>
  <hrb:PrepaidExpensesAndOtherCurrentAssets contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">259214000</hrb:PrepaidExpensesAndOtherCurrentAssets>
  <hrb:PrepaidExpensesAndOtherCurrentAssets contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">281326000</hrb:PrepaidExpensesAndOtherCurrentAssets>
  <hrb:ProceedsFromCollectionOfFranchiseLoansReceivable contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">6724000</hrb:ProceedsFromCollectionOfFranchiseLoansReceivable>
  <hrb:ProceedsFromCollectionOfFranchiseLoansReceivable contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">6724000</hrb:ProceedsFromCollectionOfFranchiseLoansReceivable>
  <hrb:ProceedsFromCollectionOfFranchiseLoansReceivable contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">5320000</hrb:ProceedsFromCollectionOfFranchiseLoansReceivable>
  <hrb:ProceedsFromCollectionOfFranchiseLoansReceivable contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">5320000</hrb:ProceedsFromCollectionOfFranchiseLoansReceivable>
  <hrb:ProvisionForBadDebtAndLoanLosses contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">10049000</hrb:ProvisionForBadDebtAndLoanLosses>
  <hrb:ProvisionForBadDebtAndLoanLosses contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">8823000</hrb:ProvisionForBadDebtAndLoanLosses>
  <hrb:ProvisionsForAdditionalLossesOnRepurchases contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="0">0</hrb:ProvisionsForAdditionalLossesOnRepurchases>
  <hrb:RealEstateOwnedLoansFairValueDisclosure id="Item-0056" contextRef="As_Of_7_31_2010_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_EstimateOfFairValueFairValueDisclosureMember_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">3321000</hrb:RealEstateOwnedLoansFairValueDisclosure>
  <hrb:RealEstateOwnedLoansFairValueDisclosure id="Item-0059" contextRef="As_Of_7_31_2010_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">3321000</hrb:RealEstateOwnedLoansFairValueDisclosure>
  <hrb:RealEstateOwnedLoansFairValueDisclosure contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_EstimateOfFairValueFairValueDisclosureMember_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">3446000</hrb:RealEstateOwnedLoansFairValueDisclosure>
  <hrb:RealEstateOwnedLoansFairValueDisclosure contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsNonrecurringMember" unitRef="Unit13" decimals="-3">3446000</hrb:RealEstateOwnedLoansFairValueDisclosure>
  <hrb:RollforwardOfReserveForLossesOnRepurchases contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="53%"&gt; &lt;/td&gt;
&lt;td width="8%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at beginning of period:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to repurchase and indemnifications&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;126,260&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;138,415&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to indemnity agreement dated April 2008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;49,785&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;126,260&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,200&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Changes:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Provisions&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Losses on repurchase and indemnifications&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(485&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Payments under indemnity agreement dated April 2008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(70&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="7"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at end of period:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to repurchase and indemnifications&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;125,775&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;138,415&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to indemnity agreement dated April 2008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;49,715&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;125,775&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,130&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:RollforwardOfReserveForLossesOnRepurchases>
  <hrb:ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table style="line-height: 115%; width: 100%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="23%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" width="10%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 37.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="37%" colspan="3"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax Client&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;All&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 42.98%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="42%" colspan="6"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Lines of Credit Receivables - RALs to Franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Total&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of April 30, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4,400&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;63,066&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,466&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Provision&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;950&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,955&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,905&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Recoveries&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;51&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;51&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Charge-offs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,840&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,840&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of July 31, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,350&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,232&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,582&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of April 30, 2010&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;35,239&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;12,191&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;65,041&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;112,475&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Provision&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;710&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,078&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,790&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Recoveries&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;128&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;128&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Charge-offs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(4&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,015&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,019&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of July 31, 2010&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;35,949&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;12,193&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;64,232&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;112,374&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock>
  <hrb:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 13%; padding-right: 0.75pt; padding-top: 0.75pt;" width="13%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;July 31, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;April 30, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Allowance related to:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance lines of credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,350&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4,400&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax client receivables related to RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans to franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;All other receivables&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,232&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;63,066&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,582&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,466&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock>
  <hrb:ScheduleOfAllowanceForImpairedLoansTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="49%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="20%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="5"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Portion of total allowance for loan losses allocated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;to impaired loans and TDR loans:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Based on collateral value method&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;70,890&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,794&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Based on discounted cash flow method&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,499&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,055&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;80,389&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;80,849&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfAllowanceForImpairedLoansTableTextBlock>
  <hrb:ScheduleOfAllowanceForLoanLossesTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="35%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="17%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="8"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, beginning of the period&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;92,087&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;93,535&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Provision&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,625&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Recoveries&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;49&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;33&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Charge-offs&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(6,458&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(13,172&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, end of the period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,303&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;88,396&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfAllowanceForLoanLossesTextBlock>
  <hrb:ScheduleOfCondensedConsolidatingBalanceSheetTextblock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div class="MetaData" align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="22%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="4%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="width: 202px;" width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" colspan="4" align="left"&gt;&lt;i&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Condensed Consolidating Balance Sheets&lt;/font&gt;&lt;/i&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 5px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;413,141&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;599,595&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,012,709&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents &amp;#8211; restricted&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;849&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;43,553&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,402&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Receivables, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;224,573&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;104,815&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;329,388&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Intangible assets and goodwill, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,102,646&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,102,646&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Investments in subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,478,748&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;94&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,748&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;94&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12,474&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;299,379&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,040,297&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,352,150&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,491,222&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,404,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,891,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,775&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,308,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;666,295&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;666,268&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Long-term debt&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;999,055&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;20,376&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,019,431&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other liabilities&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;214&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(132,742&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,496,004&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,363,476&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,257,131&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;40,201&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,297,332&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,233,877&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(193,204&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,671,952&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,748&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,233,877&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total liabilities and&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,491,222&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,404,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,891,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,775&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,308,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="22%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 5px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;616,238&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,061,656&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(50&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,677,844&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents &amp;#8211; restricted&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,522&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;38,861&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;48,383&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Receivables, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;88&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;102,011&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;390,191&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;492,290&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans held for investment, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;485,008&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;485,008&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Intangible assets and goodwill, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,214,164&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,214,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Investments in subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,699,555&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,555&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;13,613&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;469,461&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;807,166&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,290,240&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,713,256&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,682,240&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,512,070&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,207,961&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;852,270&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(50&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;852,220&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Long-term debt&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;998,965&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;50,789&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,049,754&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other liabilities&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;178&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(26,769&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,858,004&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,831,413&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,263,504&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;24,173&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,287,677&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,449,574&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(191,399&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,890,954&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,555&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,449,574&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total liabilities and&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,713,256&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,682,240&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,512,070&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,207,961&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;</hrb:ScheduleOfCondensedConsolidatingBalanceSheetTextblock>
  <hrb:ScheduleOfCondensedConsolidatingStatementOfCashFlowsTextblock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div class="MetaData"&gt;

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&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
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&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" colspan="6" align="left"&gt;&lt;i&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Condensed Consolidating Statements of Cash Flows&lt;/font&gt;&lt;/i&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended&lt;/font&gt;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
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&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;operating activities:&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,048&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(22,900&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(373,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(394,549&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from investing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchases of available-for-sale securities&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(39,275&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(39,275&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans originated for&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investment, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,192&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,192&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchase property &amp;amp; equipment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(54&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(10,899&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(10,953&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Payments made for business&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;acquisitions, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,457&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,457&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from sale of businesses, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,230&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,230&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loans made to franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(16,477&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(16,477&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repayments from franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,320&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,320&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,084&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(44,084&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12,031&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,136&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;18,167&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,084&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27,263&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;13,010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(44,084&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(14,253&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from financing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer banking deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(186,268&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(186,245&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Dividends paid&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(45,894&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(45,894&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repurchase of common stock&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,002&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,002&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from exercise of&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stock options&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,762&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,762&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;33,312&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(77,396&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,084&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,940&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,916&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash used in financing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(46,132&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(152,934&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(102,336&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,107&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(257,295&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Effects of exchange rates on cash&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;962&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;962&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net decrease in cash&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(203,097&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(462,061&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(665,135&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; beginning of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;616,238&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,061,656&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(50&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,677,844&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; end of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;413,141&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;599,595&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,012,709&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended&lt;/font&gt;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;operating activities:&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,849&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(43,301&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(327,799&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(348,251&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from investing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans originated for&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investment, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;17,618&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;17,618&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchase property &amp;amp; equipment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,634&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,634&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Payments made for business&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;acquisitions, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,226&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,226&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from sale of businesses, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;26,387&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;26,387&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loans made to franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,720&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,720&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repayments from franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,724&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,724&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,324&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(188,324&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;40,668&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(21,820&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;18,848&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,324&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;31,290&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(37,293&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(188,324&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(6,003&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from financing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer banking deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(121,166&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(235&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(121,401&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Dividends paid&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(48,692&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(48,692&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repurchase of common stock&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(164,369&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(164,369&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from exercise of&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stock options&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,500&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,500&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,507&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(223,831&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,324&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;388&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;176&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(16,551&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(15,987&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash used in financing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(211,173&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(85,483&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(240,382&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,089&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(348,949&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Effects of exchange rates on cash&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,232&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,232&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net decrease in cash&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(97,494&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(607,706&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(235&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(705,435&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; beginning of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;702,021&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,102,135&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(111&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,804,045&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; end of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;604,527&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;494,429&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(346&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,098,610&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</hrb:ScheduleOfCondensedConsolidatingStatementOfCashFlowsTextblock>
  <hrb:ScheduleOfCondensedConsolidatingStatementOfOperationsTextblock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div class="MetaData"&gt;

&lt;table style="line-height: 115%; width: 100%; border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 43.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="43%" colspan="6"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;i&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Condensed Consolidating Statements of Operations&lt;/font&gt;&lt;/i&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 39pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Three months ended&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 39pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;BFC&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Consolidated&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;July 31, 2011&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Guarantor)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Issuer)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Subsidiaries&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Elims&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;21,773&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;245,861&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;267,634&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 26.25pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Cost of revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;37,662&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;319,338&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;357,000&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 17.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="17%" colspan="2"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Selling, general and administrative&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;7,895&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;199,968&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;207,863&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total expenses&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;45,557&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;519,306&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;564,863&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 26.25pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Operating loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(23,784&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(273,445&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(297,229&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 52.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 52.5pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other income (expense), net&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;3,281&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;806&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;4,087&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 39pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Loss from continuing&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="10%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="14%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 51.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations before tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(20,503&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(272,639&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Income tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(119,699&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,850&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(117,849&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;119,699&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(119,699&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from continuing operations &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(173,443&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="color: black;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(18,653&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(154,790&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;173,443&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(173,443&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from discontinued&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="14%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,655&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,637&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(18&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;1,655&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,655&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(175,098&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(20,290&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(154,808&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;175,098&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(175,098&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: 115%; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;

&lt;table style="line-height: 115%; width: 100%; border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 26.25pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Three months ended&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%" colspan="2"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;BFC&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Consolidated&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;July 31, 2010&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Guarantor)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Issuer)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Subsidiaries&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Elims&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; text-indent: 3.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;21,000&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;253,474&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;274,474&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Cost of revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;39,028&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;328,988&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;368,016&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Selling, general and administrative&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;2,090&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;114,939&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;117,029&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total expenses&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;41,118&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;443,927&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;485,045&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Operating loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(20,118&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(190,453&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(210,571&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other income (expense), net&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;382&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;2,872&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;3,254&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Loss from continuing&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations before tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(19,736&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(187,581&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Income tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(79,679&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(7,841&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(71,838&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;79,679&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(79,679&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from continuing operations &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(127,638&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="color: black;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(11,895&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(115,743&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;127,638&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(127,638&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from discontinued&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(3,043&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(3,004&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(39&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;3,043&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(3,043&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(130,681&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(14,899&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(115,782&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;130,681&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(130,681&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</hrb:ScheduleOfCondensedConsolidatingStatementOfOperationsTextblock>
  <hrb:ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="24%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="16%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="16%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Credit Quality Indicators&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;All Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total Portfolio&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="7"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Occupancy status:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Owner occupied&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;244,259&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;132,132&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;376,391&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Non-owner occupied&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;102,436&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;75,164&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;177,600&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Documentation level:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Full documentation&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;105,547&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;150,972&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;256,519&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Limited documentation&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,447&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,411&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32,858&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Stated income&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;198,898&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,168&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;220,066&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;No documentation&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;31,803&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12,745&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Internal risk rating:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;High&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;143,931&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;357&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;144,288&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Medium&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;202,764&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;202,764&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Low&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;206,939&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;206,939&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock>
  <hrb:ScheduleOfImpairedLoansTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div style="width: 88%; margin-left: 6%;" class="MetaData"&gt;

&lt;div style="text-indent: 16px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 4%; font-size: 10pt; margin-right: 0%;" align="left"&gt;Information related to impaired loans is as follows: &lt;/div&gt;

&lt;div style="margin-top: 6pt; font-size: 1pt;"&gt;&amp;nbsp;&lt;/div&gt;

&lt;div style="margin-left: 4%; margin-right: 0%;"&gt;

&lt;table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center"&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td width="30%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="14%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 9pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="6" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;(in 000s) &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 9pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;Portfolio Balance&lt;br /&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;Portfolio Balance&lt;br /&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;Total&lt;br /&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 8pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;With Allowance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;With No Allowance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;Portfolio Balance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;Related Allowance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="line-height: 3pt; font-size: 1pt;"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;As of July&amp;nbsp;31, 2011: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;180,494 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;47,081 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;227,575 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;70,964 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;27,954 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;7,700 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;35,654 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;9,425 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;208,448 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;54,781 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;263,229 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;80,389 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;As of April&amp;nbsp;30, 2011: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;sup style="font-size: 85%; vertical-align: top;"&gt;(1)&lt;/sup&gt; &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;180,387 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;51,674 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;232,061 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;71,733 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Other &lt;sup style="font-size: 85%; vertical-align: top;"&gt;(1)&lt;/sup&gt; &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;29,027 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;7,561 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;36,588 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;9,116 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;209,414 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;59,235 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;268,649 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;80,849 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="border-top: #000000 1px solid;" colspan="17"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left"&gt; &lt;/div&gt;

&lt;table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 10pt;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td width="5%"&gt; &lt;/td&gt;
&lt;td width="1%"&gt; &lt;/td&gt;
&lt;td width="94%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td valign="top" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt"&gt;&lt;sup style="font-size: 85%; vertical-align: top;"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td class="MetaData" valign="bottom"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt"&gt;Classification of amounts as of April&amp;nbsp;30, 2011 have been restated to conform to the current period presentation. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</hrb:ScheduleOfImpairedLoansTextBlock>
  <hrb:ScheduleOfInterestIncomeExpenseByTypeTextblock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="39%"&gt; &lt;/td&gt;
&lt;td width="19%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="6"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Interest income:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,661&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,323&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,772&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,979&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,433&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,302&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Interest expense:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,494&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;20,643&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,656&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,923&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB advances&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;151&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;396&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,301&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,962&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfInterestIncomeExpenseByTypeTextblock>
  <hrb:ScheduleOfMortgageLoanPortfolioTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="29%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="15%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(dollars in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% of Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% of Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="11"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Adjustable-rate loans&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;320,539&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;58&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;333,828&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;58&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Fixed-rate loans&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;233,452&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;42&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;239,146&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;42&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;100&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;572,974&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;100&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Unamortized deferred fees and costs&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,975&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,121&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Less: Allowance for loan losses&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(91,303&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(92,087&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;485,008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfMortgageLoanPortfolioTextBlock>
  <hrb:ScheduleOfNonAccrualLoansTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="37%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="19%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="20%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loans:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;138,277&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;143,358&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,964&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;14,106&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;161,241&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;157,464&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;TDRs:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,767&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,849&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;178&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;329&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,945&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,178&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total non-accrual loans&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;165,186&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;160,642&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfNonAccrualLoansTableTextBlock>
  <hrb:ScheduleOfPastDueMortgageLoans contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div class="MetaData"&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Less than 60&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;60 &amp;#8211; 89&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Days&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;90+ Days&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Days Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due &lt;/font&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Current&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,960&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,886&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;133,767&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;178,613&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;168,082&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;All other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,470&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,735&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;20,479&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32,684&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;174,612&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;46,430&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,621&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;154,246&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;211,297&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;342,694&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(1)&lt;font class="_mt"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt; &lt;/font&gt;&lt;/sup&gt;&lt;font class="_mt"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;No loans past due 90 days or more are still accruing interest&lt;/font&gt;&lt;/font&gt;&lt;/sup&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/sup&gt;&lt;font class="_mt"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt; &lt;/font&gt;&lt;/font&gt;&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/div&gt;</hrb:ScheduleOfPastDueMortgageLoans>
  <hrb:ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="23%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="15%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="5%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="16%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Outstanding&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loan Loss Allowance&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% 30&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;+ Days&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Principal Balance&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% of Principal&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;80,640&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23.3&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44.8&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;All other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,663&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5.1&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12.4&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,303&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;16.5&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32.7&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock>
  <hrb:ScheduleOfPortfolioBalanceTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="32%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="4" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Portfolio Balance Related Allowance&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Portfolio Balance Related Allowance&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="9"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Pooled (less than 60 days past due)&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;290,762&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,914&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;304,325&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,238&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impaired:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Individually (TDRs)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;95,417&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,499&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;106,328&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,056&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Individually (60 days or more past due)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;167,812&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;70,890&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;162,321&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,793&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,303&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;572,974&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;92,087&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfPortfolioBalanceTextBlock>
  <hrb:ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center"&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td width="79%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 9pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="6" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;(in 000s) &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 8pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="left"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;Three Months Ended July 31, &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;2011 &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;2010 &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="line-height: 3pt; font-size: 1pt;"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Average impaired loans: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;230,150 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;All other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;36,477 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;266,627 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;303,767 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Interest income on impaired loans: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,556 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;All other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;119 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,675 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,749 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Interest income on impaired loans recognized on a cash basis on non-accrual status: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,498 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;All other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;114 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,612 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,636 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" colspan="9"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="border-top: #000000 1px solid;" colspan="9"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock>
  <hrb:ScheduleOfReceivablesBasedOnYearOfOriginationTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 46%; padding-right: 0.75pt; padding-top: 0.75pt;" width="46%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax Client&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Lines of Credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Receivables - RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Credit Quality Indicator &amp;#8211; Year of origination:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;25,738&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2010&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,006&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;86&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2009&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4,953&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,124&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2008 and prior&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,082&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,032&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Revolving loans&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;11,459&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;49,238&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;7,242&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfReceivablesBasedOnYearOfOriginationTableTextBlock>
  <hrb:ScheduleOfShortTermReceivablesTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 19%; padding-right: 0.75pt; padding-top: 0.75pt;" width="19%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;July 31, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;April 30, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Business Services receivables&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;224,631&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;281,847&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans to franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,313&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,181&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Receivables for tax preparation and related fees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;36,203&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;38,930&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance lines of credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;30,699&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;31,645&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Royalties from franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;707&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;11,645&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax client receivables related to RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,971&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,412&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;40,446&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;131,096&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;396,970&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;559,756&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Allowance for doubtful accounts&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(67,582&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(67,466&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;329,388&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;492,290&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</hrb:ScheduleOfShortTermReceivablesTableTextBlock>
  <hrb:SeasonalityOfBusinessDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div class="MetaData"&gt;

&lt;div&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Seasonality of Business&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Our operating revenues are seasonal in nature with peak revenues occurring in the months of January through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</hrb:SeasonalityOfBusinessDisclosureTextBlock>
  <hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">117029000</hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense>
  <hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">2090000</hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense>
  <hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">114939000</hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense>
  <hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">207863000</hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense>
  <hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">7895000</hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense>
  <hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">199968000</hrb:SellingGeneralAdministrativeAndGoodwillImpairmentExpense>
  <hrb:SeveranceBenefitsClaim contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-6">8000000</hrb:SeveranceBenefitsClaim>
  <hrb:ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="2">3.37</hrb:ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
  <hrb:StandardGuaranteeAccrualAmount contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-5">14700000</hrb:StandardGuaranteeAccrualAmount>
  <hrb:StandardGuaranteeAccrualAmount contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-5">13000000</hrb:StandardGuaranteeAccrualAmount>
  <hrb:TotalLoansToTotalLoans contextRef="As_Of_4_30_2011" unitRef="Unit12" decimals="2">1.00</hrb:TotalLoansToTotalLoans>
  <hrb:TotalLoansToTotalLoans contextRef="As_Of_7_31_2011" unitRef="Unit12" decimals="2">1.00</hrb:TotalLoansToTotalLoans>
  <hrb:UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">9300000</hrb:UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities>
  <hrb:ValueOfLoansWhichHaveDefaultedInFirstTwoYears contextRef="As_Of_7_31_2011_hrb_OriginationYearAxis_hrb_TwoThousandFiveMember" unitRef="Unit13" decimals="-8">4000000000</hrb:ValueOfLoansWhichHaveDefaultedInFirstTwoYears>
  <hrb:ValueOfLoansWhichHaveDefaultedInFirstTwoYears contextRef="As_Of_7_31_2011_hrb_OriginationYearAxis_hrb_TwoThousandSevenMember" unitRef="Unit13" decimals="-8">2900000000</hrb:ValueOfLoansWhichHaveDefaultedInFirstTwoYears>
  <hrb:ValueOfLoansWhichHaveDefaultedInFirstTwoYears contextRef="As_Of_7_31_2011_hrb_OriginationYearAxis_hrb_TwoThousandSixMember" unitRef="Unit13" decimals="-8">6300000000</hrb:ValueOfLoansWhichHaveDefaultedInFirstTwoYears>
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&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Basis of Presentation&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The condensed consolidated balance sheet as of July 31, 2011, the condensed consolidated statements of operations and comprehensive income (loss) for the three months ended July 31, 2011 and 2010, and the condensed consolidated statements of cash flows for the three months ended July 31, 2011 and 2010 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows at July 31, 2011 and for all periods presented have been made.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;"H&amp;amp;R Block," "the Company," "we," "our" and "us" are used interchangeably to refer to H&amp;amp;R Block, Inc. or to H&amp;amp;R Block, Inc. and its subsidiaries, as appropriate to the context.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our April 30, 2011 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2011 or for the year then ended, are derived from our April 30, 2011 Annual Report to Shareholders on Form 10-K.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
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  <us-gaap:CommitmentsAndContingencies xsi:nil="true" contextRef="As_Of_4_30_2011" unitRef="Unit13" />
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  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11. Commitments and Contingencies&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Changes in deferred revenue balances related to our Peace of Mind (POM) program, the current portion of which is included in accounts payable, accrued expenses and other current liabilities and the long-term portion of which is included in other noncurrent liabilities in the condensed consolidated balance sheets, are as follows:&lt;/font&gt;&lt;/p&gt;

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&lt;td width="11%"&gt; &lt;/td&gt;
&lt;td width="15%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, beginning of period&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;140,603&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;141,542&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amounts deferred for new guarantees issued&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;654&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Revenue recognized on previous deferrals&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27,181&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(28,547&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, end of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;113,975&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;113,649&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In addition to amounts accrued for our POM guarantee, we had accrued $&lt;font class="_mt"&gt;13.0&lt;/font&gt; million and $&lt;font class="_mt"&gt;14.7&lt;/font&gt; million at July 31, 2011 and April 30, 2011, respectively, related to our standard guarantee which is included with our standard tax preparation services.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The following table summarizes certain of our other contractual obligations and commitments:&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: right;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Franchise Equity Lines of Credit &amp;#8211; undrawn commitment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;38,319&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;37,695&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Media advertising purchase obligation&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,690&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,498&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We have various contingent purchase price obligations for acquisitions prior to May 2009. In many cases, contingent payments to be made in connection with these acquisitions are not subject to a stated limit. We estimate the potential payments (undiscounted) for which we have not recorded a liability totaling $&lt;font class="_mt"&gt;1.4&lt;/font&gt; million and $&lt;font class="_mt"&gt;3.8&lt;/font&gt; million as of July 31, 2011 and April 30, 2011, respectively. We have recorded liabilities totaling $&lt;font class="_mt"&gt;10.2&lt;/font&gt; million and $&lt;font class="_mt"&gt;11.0&lt;/font&gt; million as of July 31, 2011 and April 30, 2011, respectively, in conjunction with contingent payments related to more recent acquisitions, with the short-term amount recorded in accounts payable, accrued expenses and deposits and the long-term portion included in other noncurrent liabilities. Our estimate is based on current financial conditions. Should actual results differ materially from our assumptions, the potential payments will differ from the above estimate.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We routinely enter into contracts that include embedded indemnifications that have characteristics similar to guarantees. Guarantees and indemnifications of the Company and its subsidiaries include obligations to protect counterparties from losses arising from the following: (1) tax, legal and other risks related to the purchase or disposition of businesses; (2) penalties and interest assessed by federal and state taxing authorities in connection with tax returns prepared for clients; (3) indemnification of our directors and officers; and (4) third-party claims relating to various arrangements in the normal course of business. Typically, there is no stated maximum payment related to these indemnifications, and the terms of the indemnities may vary and in many cases are limited only by the applicable statute of limitations. The likelihood of any claims being asserted against us and the ultimate liability related to any such claims, if any, is difficult to predict. While we cannot provide assurance we will ultimately prevail in the event any such claims are asserted, we believe the fair value of guarantees and indemnifications relating to our continuing operations is not material as of July 31, 2011.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Variable Interests&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We evaluated our financial interests in variable interest entities (VIEs) as of July 31, 2011 and determined that there have been no significant changes related to those financial interests. As of July 31, 2011, we believe RSM's maximum exposure to economic loss related to their shared office space with McGladrey &amp;amp; Pullen, LLP from operating leases under the administrative services agreement totaled $&lt;font class="_mt"&gt;95.2&lt;/font&gt; million.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Discontinued Operations&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;SCC, previously known as Option One Mortgage Corporation, ceased originating mortgage loans in December 2007 and, in April 2008, sold its servicing assets and discontinued its remaining operations. The sale of servicing assets did not include the sale of any mortgage loans.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In connection with the securitization and sale of loans, SCC made certain representations and warranties, including, but not limited to, representations relating to matters such as ownership of the loan, validity of lien securing the loan, and the loan's compliance with SCC's underwriting criteria. Representations and warranties in whole loan sale transactions to institutional investors included a "knowledge qualifier" which limits SCC liability for borrower fraud to those instances where SCC had knowledge of the fraud at the time the loans were sold. In the event that there is a breach of a representation and warranty and such breach materially and adversely affects the value of a mortgage loan, SCC may be obligated to repurchase a loan or otherwise indemnify certain parties for losses incurred as a result of loan liquidation. Generally, these representations and warranties are not subject to a stated term, but would be subject to statutes of limitation applicable to the contractual provisions.&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Claims received by SCC have primarily related to alleged breaches of representations and warranties related to a loan's compliance with the underwriting standards established by SCC at origination, borrower fraud and credit exceptions without sufficient compensating factors. Claims received since May 1, 2008 are as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div class="MetaData"&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="8%"&gt; &lt;/td&gt;
&lt;td width="5%"&gt; &lt;/td&gt;
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&lt;td width="7%"&gt; &lt;/td&gt;
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&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="6%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in millions)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year 2010&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year 2011&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Fiscal Year 2012&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2009&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Q1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loan Origination Year:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2005&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;62&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;15&lt;/font&gt;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;6&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;1&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;1&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;85&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2006&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;217&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;57&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;45&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;100&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;15&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;29&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;50&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;29&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2007&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;153&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;11&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;7&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;5&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;4&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;193&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;432&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;6&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;83&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;11&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;45&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;109&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;21&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;33&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;55&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;31&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;826&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Note: The table above excludes amounts related to an indemnity agreement dated April 2008, which is discussed below.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;For claims received, reviewed and determined to be valid, SCC has complied with its obligations by either repurchasing the mortgage loans or REO properties, providing for the reimbursement of losses in connection with liquidated REO properties, or reaching other settlements. SCC has denied approximately &lt;font class="_mt"&gt;85&lt;/font&gt;% of all claims received, excluding resolution reached under other settlements. Counterparties could reassert claims that SCC has denied. Of claims determined to be valid, approximately &lt;font class="_mt"&gt;22&lt;/font&gt;% resulted in loan repurchases, and &lt;font class="_mt"&gt;78&lt;/font&gt;% resulted in indemnification or settlement payments. Losses on loan repurchase, indemnification and settlement payments totaled approximately $&lt;font class="_mt"&gt;117&lt;/font&gt; million for the period May 1, 2008 through July 31, 2011. Loss severity rates on repurchases and indemnification have approximated &lt;font class="_mt"&gt;57&lt;/font&gt;% and SCC has not observed any material trends related to average losses. Repurchased loans are considered held for sale and are included in prepaid expenses and other current assets on the condensed consolidated balance sheets. The net balance of all mortgage loans held for sale by SCC was $&lt;font class="_mt"&gt;11.9&lt;/font&gt; million at July 31, 2011.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;SCC generally has&amp;nbsp;&lt;font class="_mt"&gt;60&lt;/font&gt; to&amp;nbsp;&lt;font class="_mt"&gt;120&lt;/font&gt; days to respond to representation and warranty claims and performs a loan-by-loan review of all repurchase claims during this time. SCC has completed its review of all claims, with the exception of claims totaling approximately $&lt;font class="_mt"&gt;66&lt;/font&gt; million, which remained subject to review as of July 31, 2011. Of the claims still subject to review, approximately $&lt;font class="_mt"&gt;52&lt;/font&gt; million are from private-label securitizations, and $&lt;font class="_mt"&gt;14&lt;/font&gt; million are from monoline insurers. Approximately $&lt;font class="_mt"&gt;8&lt;/font&gt; million of claims under review represent requests by the counterparty for additional information related to denied claims, or are a reassertion of previously denied claims.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;All claims asserted against SCC since May 1, 2008 relate to loans originated during calendar years 2005 through 2007, of which, approximately &lt;font class="_mt"&gt;89&lt;/font&gt;% relate to loans originated in calendar years 2006 and 2007. During calendar year 2005 through 2007, SCC originated approximately $&lt;font class="_mt"&gt;84&lt;/font&gt; billion in loans, of which less than &lt;font class="_mt"&gt;1&lt;/font&gt;% were sold to government sponsored entities. SCC is not subject to loss on loans that have been paid in full, repurchased, or were sold without recourse.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The majority of claims asserted since May 1, 2008, which have been determined by SCC to represent a valid breach of its representations and warranties, relate to loans that became delinquent within the first two years following the origination of the mortgage loan. SCC believes the longer a loan performs prior to an event of default, the less likely the default will be related to a breach of a representation and warranty. The balance of loans originated in 2005, 2006 and 2007 which defaulted in the first two years is $&lt;font class="_mt"&gt;4.0&lt;/font&gt; billion, $&lt;font class="_mt"&gt;6.3&lt;/font&gt; billion and $&lt;font class="_mt"&gt;2.9&lt;/font&gt; billion, respectively, at July 31, 2011.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;SCC has recorded a liability for estimated contingent losses related to representation and warranty claims as of July 31, 2011, of $125.8 million, which represents SCC's best estimate of the probable loss that may occur. During the prior year, payments totaling $&lt;font class="_mt"&gt;49.8&lt;/font&gt; million were made under an indemnity agreement dated April 2008 with a specific counterparty in exchange for a full and complete release of such party's ability to assert representation and warranty claims. The indemnity agreement was given as part of obtaining the counterparty's consent to SCC's sale of its &lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;mortgage servicing business in 2008. We have no remaining payment obligations under this indemnity agreement.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The recorded liability represents SCC's estimate of losses from future claims where assertion of a claim and a related contingent loss are both deemed probable. Because the rate at which future claims may be deemed valid and actual loss severity rates may differ significantly from historical experience, SCC is not able to estimate reasonably possible loss outcomes in excess of its current accrual. A &lt;font class="_mt"&gt;1&lt;/font&gt;% increase in both assumed validity rates and loss severities would result in losses beyond SCC's accrual of approximately $&lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" color="#1f497d" size="2"&gt;&lt;font class="_mt"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" color="#1f497d" size="2"&gt;16&lt;/font&gt;&lt;/font&gt; &lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;million. This sensitivity is hypothetical and is intended to provide an indication of the impact of a change in key assumptions on the representations and warranties liability. In reality, changes in one assumption may result in changes in other assumptions, which may or may not counteract the sensitivity.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;While SCC uses the best information available to it in estimating its liability, assessing the likelihood that claims will be asserted in the future and estimating probable losses are inherently difficult to estimate and require considerable management judgment. Although net losses on settled claims since May 1, 2008 have been within initial loss estimates, to the extent that the volume of asserted claims, the level of valid claims, the counterparties asserting claims, the nature of claims, or the value of residential home prices differ in the future from current estimates, future losses may be greater than the current estimates and those differences may be significant.&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;A rollforward of our liability for losses on repurchases for the three months ended July 31, 2011 and 2010 is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="53%"&gt; &lt;/td&gt;
&lt;td width="8%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at beginning of period:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to repurchase and indemnifications&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;126,260&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;138,415&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to indemnity agreement dated April 2008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;49,785&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;126,260&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,200&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Changes:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Provisions&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Losses on repurchase and indemnifications&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(485&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Payments under indemnity agreement dated April 2008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(70&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="7"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at end of period:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to repurchase and indemnifications&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;125,775&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;138,415&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount related to indemnity agreement dated April 2008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;49,715&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;125,775&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,130&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
  <us-gaap:CommitmentsDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Franchise Equity Lines of Credit &amp;#8211; undrawn commitment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;38,319&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;37,695&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Media advertising purchase obligation&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,690&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,498&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:CommitmentsDisclosureTextBlock>
  <us-gaap:CommonStockDividendsPerShareCashPaid contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit14" decimals="INF">0.15</us-gaap:CommonStockDividendsPerShareCashPaid>
  <us-gaap:CommonStockDividendsPerShareCashPaid contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit14" decimals="INF">0.15</us-gaap:CommonStockDividendsPerShareCashPaid>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="As_Of_4_30_2011" unitRef="Unit14" decimals="INF">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="As_Of_7_31_2011" unitRef="Unit14" decimals="INF">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockSharesAuthorized contextRef="As_Of_4_30_2011" unitRef="Unit1" decimals="INF">800000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesAuthorized contextRef="As_Of_7_31_2011" unitRef="Unit1" decimals="INF">800000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesIssued contextRef="As_Of_4_30_2011" unitRef="Unit1" decimals="INF">412440599</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesIssued contextRef="As_Of_7_31_2011" unitRef="Unit1" decimals="INF">412440559</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockValue contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">4124000</us-gaap:CommonStockValue>
  <us-gaap:CommonStockValue contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">4124000</us-gaap:CommonStockValue>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-135007000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">-173639000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ConcentrationRiskPercentage contextRef="As_Of_7_31_2011_us-gaap_ConcentrationRiskByTypeAxis_hrb_HrbBankInterestOnlyMortgageMember" unitRef="Unit12" decimals="2">0.63</us-gaap:ConcentrationRiskPercentage>
  <us-gaap:CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div&gt;

&lt;p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"&gt;&lt;b&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;15. Condensed Consolidating Financial Statements&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;Block Financial LLC (BFC) is an indirect, wholly-owned consolidated subsidiary of the Company. BFC is the Issuer and the Company is the Guarantor of the Senior Notes issued on January 11, 2008 and October 26, 2004, our CLOCs and other indebtedness issued from time to time. These condensed consolidating financial statements have been prepared using the equity method of accounting. Earnings of subsidiaries are, therefore, reflected in the Company's investment in subsidiaries account. The elimination entries eliminate investments in subsidiaries, related stockholders' equity and other intercompany balances and transactions.&lt;/font&gt;&lt;/p&gt;

&lt;div class="MetaData"&gt;

&lt;table style="line-height: 115%; width: 100%; border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
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&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 43.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="43%" colspan="6"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;i&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Condensed Consolidating Statements of Operations&lt;/font&gt;&lt;/i&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 39pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Three months ended&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 39pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;BFC&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Consolidated&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;July 31, 2011&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Guarantor)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Issuer)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Subsidiaries&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Elims&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;21,773&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;245,861&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;267,634&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 26.25pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Cost of revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;37,662&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;319,338&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;357,000&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 17.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="17%" colspan="2"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Selling, general and administrative&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;7,895&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;199,968&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;207,863&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total expenses&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;45,557&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;519,306&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;564,863&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 26.25pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Operating loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(23,784&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(273,445&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(297,229&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 52.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 52.5pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other income (expense), net&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;3,281&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;806&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;4,087&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 39pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Loss from continuing&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="10%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="14%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 51.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations before tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(20,503&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(272,639&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(293,142&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Income tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(119,699&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,850&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(117,849&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;119,699&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(119,699&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from continuing operations &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(173,443&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="color: black;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(18,653&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(154,790&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;173,443&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(173,443&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from discontinued&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="14%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,655&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,637&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(18&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;1,655&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(1,655&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(175,098&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(20,290&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(154,808&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;175,098&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(175,098&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: 115%; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;

&lt;table style="line-height: 115%; width: 100%; border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 26.25pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Three months ended&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%" colspan="2"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;BFC&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Consolidated&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;July 31, 2010&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Guarantor)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(Issuer)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Subsidiaries&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Elims&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; text-indent: 3.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;21,000&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;253,474&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;274,474&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Cost of revenues&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;39,028&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;328,988&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;368,016&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Selling, general and administrative&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;2,090&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;114,939&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;117,029&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Total expenses&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;41,118&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;443,927&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;485,045&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Operating loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(20,118&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(190,453&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(210,571&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Other income (expense), net&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;382&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;2,872&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;3,254&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Loss from continuing&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations before tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(19,736&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(187,581&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(207,317&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Income tax benefit&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(79,679&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(7,841&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(71,838&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;79,679&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(79,679&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 25.5pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from continuing operations &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(127,638&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="color: black;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(11,895&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(115,743&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;127,638&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(127,638&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss from discontinued&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;operations&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(3,043&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(3,004&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(39&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;3,043&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(3,043&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;Net loss&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(130,681&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(14,899&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(115,782&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;130,681&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;(130,681&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="line-height: 115%; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div class="MetaData" align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="22%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="4%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="width: 202px;" width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" colspan="4" align="left"&gt;&lt;i&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Condensed Consolidating Balance Sheets&lt;/font&gt;&lt;/i&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 5px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;413,141&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;599,595&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,012,709&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents &amp;#8211; restricted&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;849&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;43,553&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,402&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Receivables, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;224,573&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;104,815&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;329,388&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Intangible assets and goodwill, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,102,646&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,102,646&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Investments in subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,478,748&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;94&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,748&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;94&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12,474&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;299,379&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,040,297&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,352,150&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,491,222&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,404,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,891,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,775&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,308,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;666,295&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;666,268&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Long-term debt&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;999,055&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;20,376&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,019,431&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other liabilities&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 6px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;214&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(132,742&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,496,004&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,363,476&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,257,131&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;40,201&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,297,332&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,233,877&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(193,204&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,671,952&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,748&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,233,877&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total liabilities and&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,491,222&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,404,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,891,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,478,775&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,308,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="22%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 5px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;616,238&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,061,656&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(50&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,677,844&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;amp; cash equivalents &amp;#8211; restricted&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,522&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;38,861&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;48,383&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Receivables, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;88&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;102,011&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;390,191&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;492,290&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans held for investment, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;485,008&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;485,008&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="3" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Intangible assets and goodwill, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,214,164&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,214,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Investments in subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,699,555&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,555&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;13,613&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;469,461&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;807,166&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,290,240&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,713,256&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,682,240&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,512,070&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,207,961&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;852,270&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(50&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;852,220&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Long-term debt&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;998,965&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;50,789&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,049,754&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other liabilities&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;178&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(26,769&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,858,004&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,831,413&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,263,504&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;24,173&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,287,677&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,449,574&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(191,399&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,890,954&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,555&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,449,574&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total liabilities and&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stockholders' equity&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,713,256&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,682,240&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,512,070&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,699,605&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,207,961&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div class="MetaData"&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
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&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" colspan="6" align="left"&gt;&lt;i&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Condensed Consolidating Statements of Cash Flows&lt;/font&gt;&lt;/i&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended&lt;/font&gt;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;operating activities:&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,048&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(22,900&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(373,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(394,549&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from investing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
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&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchases of available-for-sale securities&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(39,275&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(39,275&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans originated for&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
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&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investment, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,192&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,192&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchase property &amp;amp; equipment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(54&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(10,899&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(10,953&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Payments made for business&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
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&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;acquisitions, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,457&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,457&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from sale of businesses, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,230&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,230&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loans made to franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(16,477&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(16,477&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repayments from franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,320&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,320&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,084&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(44,084&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12,031&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,136&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;18,167&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,084&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27,263&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;13,010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(44,084&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(14,253&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from financing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer banking deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(186,268&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(186,245&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Dividends paid&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(45,894&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(45,894&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repurchase of common stock&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,002&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,002&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from exercise of&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stock options&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,762&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,762&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;33,312&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(77,396&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,084&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,940&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,916&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash used in financing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(46,132&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(152,934&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(102,336&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,107&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(257,295&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Effects of exchange rates on cash&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;962&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;962&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net decrease in cash&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(203,097&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(462,061&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(665,135&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; beginning of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;616,238&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,061,656&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(50&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,677,844&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; end of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;413,141&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;599,595&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,012,709&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended&lt;/font&gt;&lt;/td&gt;
&lt;td colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block, Inc.&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;BFC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Consolidated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Guarantor)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(Issuer)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Subsidiaries&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Elims&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;H&amp;amp;R Block&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;operating activities:&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,849&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(43,301&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(327,799&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(348,251&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from investing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans originated for&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investment, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;17,618&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;17,618&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchase property &amp;amp; equipment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,634&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,634&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Payments made for business&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;acquisitions, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,226&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,226&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from sale of businesses, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;26,387&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;26,387&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loans made to franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,720&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(33,720&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repayments from franchisees&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,724&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,724&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,324&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(188,324&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;40,668&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(21,820&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;18,848&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash provided by (used in)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;investing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,324&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;31,290&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(37,293&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(188,324&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(6,003&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash flows from financing:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer banking deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(121,166&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(235&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(121,401&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Dividends paid&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(48,692&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(48,692&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Repurchase of common stock&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(164,369&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(164,369&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Proceeds from exercise of&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;stock options&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,500&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,500&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net intercompany advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,507&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(223,831&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,324&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other, net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;388&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;176&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(16,551&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(15,987&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net cash used in financing activities&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(211,173&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(85,483&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(240,382&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;188,089&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(348,949&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Effects of exchange rates on cash&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,232&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,232&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net decrease in cash&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(97,494&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(607,706&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(235&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(705,435&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; beginning of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;702,021&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,102,135&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(111&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,804,045&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Cash &amp;#8211; end of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;604,527&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;494,429&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(346&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,098,610&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;

&lt;div&gt; &lt;/div&gt;</us-gaap:CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock>
  <us-gaap:CostOfRevenue contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">368016000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">39028000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">328988000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">357000000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">37662000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">319338000</us-gaap:CostOfRevenue>
  <us-gaap:CostsAndExpenses contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">485045000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">41118000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">443927000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">564863000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">45557000</us-gaap:CostsAndExpenses>
  <us-gaap:CostsAndExpenses contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">519306000</us-gaap:CostsAndExpenses>
  <us-gaap:CustomerDepositsCurrent contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">852220000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">852270000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">-50000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">666268000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">666295000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:CustomerDepositsCurrent contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">-27000</us-gaap:CustomerDepositsCurrent>
  <us-gaap:DebtCurrent contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">3437000</us-gaap:DebtCurrent>
  <us-gaap:DebtCurrent contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">30940000</us-gaap:DebtCurrent>
  <us-gaap:DeferredRevenue contextRef="As_Of_4_30_2010" unitRef="Unit13" decimals="-3">141542000</us-gaap:DeferredRevenue>
  <us-gaap:DeferredRevenue contextRef="As_Of_7_31_2010" unitRef="Unit13" decimals="-3">113649000</us-gaap:DeferredRevenue>
  <us-gaap:DeferredRevenue contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">140603000</us-gaap:DeferredRevenue>
  <us-gaap:DeferredRevenue contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">113975000</us-gaap:DeferredRevenue>
  <us-gaap:DeferredRevenueAdditions contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">654000</us-gaap:DeferredRevenueAdditions>
  <us-gaap:DeferredRevenueAdditions contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">553000</us-gaap:DeferredRevenueAdditions>
  <us-gaap:DeferredRevenueByArrangementDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="43%"&gt; &lt;/td&gt;
&lt;td width="11%"&gt; &lt;/td&gt;
&lt;td width="15%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, beginning of period&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;140,603&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;141,542&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amounts deferred for new guarantees issued&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;654&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Revenue recognized on previous deferrals&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(27,181&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(28,547&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, end of period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;113,975&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;113,649&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:DeferredRevenueByArrangementDisclosureTextBlock>
  <us-gaap:DeferredRevenueRevenueRecognized contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-28547000</us-gaap:DeferredRevenueRevenueRecognized>
  <us-gaap:DeferredRevenueRevenueRecognized contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">-27181000</us-gaap:DeferredRevenueRevenueRecognized>
  <us-gaap:Deposits contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">678071000</us-gaap:Deposits>
  <us-gaap:DepreciationAndAmortization contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">23065000</us-gaap:DepreciationAndAmortization>
  <us-gaap:DepreciationAndAmortization contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">21048000</us-gaap:DepreciationAndAmortization>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit14" decimals="2">-0.41</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit14" decimals="2">-0.57</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;b&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;3. Loss Per Share and Stockholders' Equity&lt;/font&gt;&lt;/b&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;Basic and diluted loss per share is computed using the two-class method. The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Per share amounts are computed by dividing net income from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period. The dilutive effect of potential common shares is included in diluted earnings per share except in those periods with a loss from continuing operations. Diluted earnings per share excludes the impact of shares of common stock issuable upon the lapse of certain restrictions or the exercise of options to purchase&amp;nbsp;&lt;font class="_mt"&gt;14.5&lt;/font&gt; million shares and&amp;nbsp;&lt;font class="_mt"&gt;14.7&lt;/font&gt; million shares for the three months ended July 31, 2011 and 2010, respectively, as the effect would be antidilutive due to the net loss from continuing operations during each period.&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;a name="page_10"&gt; &lt;/a&gt;

&lt;div&gt;&lt;font style="widows: 2; text-transform: none; background-color: rgb(255,255,255); text-indent: 0px; font: medium 'Times New Roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: rgb(0,0,0); word-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" class="_mt"&gt; &lt;/font&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The computations of basic and diluted loss per share from continuing operations are as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="57%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="6%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" colspan="4" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s, except per share amounts)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net loss from continuing operations attributable to shareholders&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(173,443&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(127,638&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amounts allocated to participating securities (nonvested shares)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(114&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(20&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net loss from continuing operations attributable to common shareholders$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(173,557&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(127,658&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Basic weighted average common shares&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;305,491&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;319,690&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Potential dilutive shares&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Dilutive weighted average common shares&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;305,491&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;319,690&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loss per share from continuing operations:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Basic&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.57&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.40&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Diluted&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.57&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.40&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;The weighted average shares outstanding for the three months ended July 31, 2011 decreased to 305.5 million from 319.7 million for the three months ended July 31, 2010 primarily due to share repurchases completed in the prior year. During the three months ended July 31, 2010, we purchased and immediately retired&amp;nbsp;&lt;font class="_mt"&gt;15.5&lt;/font&gt; million shares of our common stock at a cost of $&lt;font class="_mt"&gt;235.7&lt;/font&gt; million.&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;During the three months ended July 31, 2011 and 2010, we issued&amp;nbsp;&lt;font class="_mt"&gt;0.5&lt;/font&gt; million and&amp;nbsp;&lt;font class="_mt"&gt;0.9&lt;/font&gt; million shares of common stock, respectively, due to the exercise of stock options, employee stock purchases and vesting of nonvested shares.&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;During the three months ended July 31, 2011, we acquired&amp;nbsp;&lt;font class="_mt"&gt;0.1&lt;/font&gt; million shares of our common stock at an aggregate cost of $&lt;font class="_mt"&gt;2.0&lt;/font&gt; million, and during the three months ended July 31, 2010, we acquired&amp;nbsp;&lt;font class="_mt"&gt;0.2&lt;/font&gt; million shares at an aggregate cost of $&lt;font class="_mt"&gt;3.4&lt;/font&gt; million. Shares acquired during these periods represented shares swapped or surrendered to us in connection with the vesting of nonvested shares and the exercise of stock options.&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;font style="line-height: 115%; font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="line-height: 115%; font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;During the three months ended July 31, 2011, we granted&amp;nbsp;&lt;font class="_mt"&gt;2.3&lt;/font&gt; million stock options and&amp;nbsp;&lt;font class="_mt"&gt;0.9&lt;/font&gt; million nonvested shares and units in accordance with our stock-based compensation plans. The weighted average fair value of options granted was $&lt;font class="_mt"&gt;3.37&lt;/font&gt; for management options. These awards vest over a three year period with one-third vesting each year. Stock-based compensation expense of our continuing operations totaled $&lt;font class="_mt"&gt;4.1&lt;/font&gt; million and $&lt;font class="_mt"&gt;3.4&lt;/font&gt; million for the three months ended July 31, 2011 and 2010, respectively. At July 31, 2011, unrecognized compensation cost for options totaled $&lt;font class="_mt"&gt;9.6&lt;/font&gt; million, and for nonvested shares and units totaled $&lt;font class="_mt"&gt;22.5&lt;/font&gt; million.&lt;/font&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-2232000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">-2232000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">962000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">962000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">257038000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">83257000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-5">22500000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">32000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">-2699555000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">2699555000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">32000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">94000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_BusinessIntersegmentEliminationsMember" unitRef="Unit13" decimals="-3">-2478748000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">2478748000</us-gaap:EquityMethodInvestments>
  <us-gaap:EquityMethodInvestments contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">94000</us-gaap:EquityMethodInvestments>
  <us-gaap:FairValueByBalanceSheetGroupingTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="38%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="19%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Carrying&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Estimated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Fair Value&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;282,546&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;678,071&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;678,352&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Long-term borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,050,371&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,105,686&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;24,998&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:FairValueByBalanceSheetGroupingTextBlock>
  <us-gaap:FairValueDisclosuresTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div align="left"&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6. Assets and Liabilities Measured at Fair Value&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We use the following valuation methodologies for assets and liabilities measured at fair value and the general classification of these instruments pursuant to the fair value hierarchy.&lt;/font&gt;&lt;/p&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td valign="top" width="2%" nowrap="nowrap"&gt;&lt;font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2"&gt;&amp;#167;&lt;/font&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/td&gt;
&lt;td width="98%"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Available-for-sale securities &amp;#8211; Available-for-sale securities are carried at fair value on a recurring basis. When available, fair value is based on quoted prices in an active market and as such, would be classified as Level 1. If quoted market prices are not available, we use a third-party pricing service to determine fair value and classify the securities as Level 2. The service's pricing model is based on market data and utilizes available trade, bid and other market information. Available-for-sale securities that we classify as Level 2 include certain agency and non-agency mortgage-backed securities, U.S. states and political subdivisions debt securities and other debt and equity securities.&lt;/font&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td valign="top" width="2%" nowrap="nowrap"&gt;&lt;font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2"&gt;&amp;#167;&lt;/font&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/td&gt;
&lt;td width="98%"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Real estate owned &amp;#8211; REO includes foreclosed properties securing mortgage loans. Foreclosed assets are adjusted to fair value less costs to sell upon transfer of the loans to REO. Fair value is generally based on independent market prices or appraised values of the collateral.&lt;/font&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="90%"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Subsequent holding period losses and losses arising from the sale of REO are expensed as incurred. Because our REO is valued based on significant inputs that are unobservable in the market and our own estimates of assumptions that we believe market participants would use in pricing the asset, these assets are classified as Level 3.&lt;/font&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td valign="top" width="2%" nowrap="nowrap"&gt;&lt;font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2"&gt;&amp;#167;&lt;/font&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/td&gt;
&lt;td width="98%"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Impaired mortgage loans held for investment &amp;#8211; The fair value of impaired mortgage loans held for investment is generally based on the net present value of discounted cash flows for TDR loans or the appraised value of the underlying collateral for all other loans. These loans are classified as Level 3.&lt;/font&gt; &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&amp;nbsp;&lt;a name="page_18"&gt; &lt;/a&gt;&lt;br /&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The following table presents for each hierarchy level the assets that were remeasured at fair value on both a recurring and non-recurring basis during the three months ended July 31, 2011 and 2010 and the gains (losses) on those remeasurements:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="25%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="5%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="4%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="4%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(dollars in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Level 1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Level 2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Level 3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Gain (loss)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of July 31, 2011:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage-backed securities $&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;192,491&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;192,491&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,936&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Municipal bonds&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,758&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,758&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;449&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Non-recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;REO&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,446&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,446&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(482&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impaired mortgage loans&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;61,997&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;61,997&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,473&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;265,692&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;200,249&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;65,443&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;430&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="14"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As a percentage of total assets&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6.2&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4.7&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1.5&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of July 31, 2010: &lt;/font&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage-backed securities $&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,893&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,893&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(20&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Municipal bonds&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,981&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,981&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;566&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trust preferred security&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,618&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Non-recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;REO&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,321&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,321&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(589&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impaired mortgage loans&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,467&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,467&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,227&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;103,694&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;30,906&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;72,788&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="14"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As a percentage of total assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2.3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;0.7&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1.6&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;table class="MetaData" border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td valign="top" width="2%" nowrap="nowrap"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/td&gt;
&lt;td class="MetaData" width="98%"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Amounts have been restated to conform to the current period presentation.&lt;/font&gt; &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;There were no changes to the unobservable inputs used in determining the fair values of our level 2 and level 3 financial assets.&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The following methods were used to determine the fair values of our other financial instruments:&lt;/font&gt;&lt;font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2"&gt;&amp;#167; &lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Cash equivalents, accounts receivable, investment in FHLB stock, accounts payable, accrued liabilities, commercial paper borrowings and the current portion of long-term debt &amp;#8211; The carrying values reported in the balance sheet for these items approximate fair market value due to the relative short-term nature of the respective instruments.&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2"&gt;&amp;#167; &lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Mortgage loans held for investment &amp;#8211; The fair value of mortgage loans held for investment is generally determined using market pricing sources based on origination channel and performance characteristics.&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2"&gt;&amp;#167; &lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Deposits &amp;#8211; The estimated fair value of demand deposits is the amount payable on demand at the reporting date. The estimated fair value of IRAs and other time deposits is estimated by discounting the future cash flows using the rates currently offered by HRB Bank for products with similar remaining maturities.&lt;/font&gt;&lt;/p&gt;

&lt;p&gt;&lt;font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2"&gt;&amp;#167; &lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Long-term borrowings and FHLB borrowings &amp;#8211; The fair value of borrowings is based on rates currently available to us for obligations with similar terms and maturities, including current market yields on our Senior Notes.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The carrying amounts and estimated fair values of our financial instruments at July 31, 2011 are as follows:&lt;/font&gt;&lt;a name="page_19"&gt; &lt;/a&gt;&lt;br /&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="38%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="19%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Carrying&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Estimated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Fair Value&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;282,546&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;678,071&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;678,352&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Long-term borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,050,371&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,105,686&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB advances&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;25,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;24,998&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:FairValueDisclosuresTextBlock>
  <us-gaap:FairValueMeasurementInputsDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt; &lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(dollars in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Level 1&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Level 2&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Level 3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Gain (loss)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of July 31, 2011:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage-backed securities $&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;192,491&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;192,491&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,936&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Municipal bonds&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,758&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,758&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;449&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Non-recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;REO&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,446&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,446&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(482&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impaired mortgage loans&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;61,997&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;61,997&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,473&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;265,692&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;200,249&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;65,443&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;430&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="14"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As a percentage of total assets&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6.2&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4.7&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1.5&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of July 31, 2010: &lt;/font&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage-backed securities $&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,893&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,893&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(20&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Municipal bonds&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,981&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,981&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;566&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trust preferred security&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1,618&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Non-recurring:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;REO&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,321&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,321&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(589&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impaired mortgage loans&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;held for investment&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,467&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,467&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,227&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;103,694&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;30,906&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;72,788&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="14"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As a percentage of total assets&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2.3&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;0.7&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1.6&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td valign="top" width="2%" nowrap="nowrap"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp; &lt;/td&gt;
&lt;td width="98%"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;Amounts have been restated to conform to the current period presentation.&lt;/font&gt; &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:FairValueMeasurementInputsDisclosureTextBlock>
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  <us-gaap:FinancialInstrumentsOwnedAtFairValue contextRef="As_Of_7_31_2011_us-gaap_FairValueByFairValueHierarchyLevelAxis_us-gaap_EstimateOfFairValueFairValueDisclosureMember" unitRef="Unit13" decimals="-3">265692000</us-gaap:FinancialInstrumentsOwnedAtFairValue>
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  <us-gaap:FinancingReceivableModificationsRecordedInvestment contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">3945000</us-gaap:FinancingReceivableModificationsRecordedInvestment>
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  <us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">165186000</us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus>
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  <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_ReacquiredFranchiseRightsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">9961000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
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  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_TradeNameAmortizingMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">1325000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="As_Of_7_31_2011_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_hrb_TradeNameNonAmortizingMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">55637000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_CustomerRelationshipsMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">147208000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_CustomerRelationshipsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">86678000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_FranchiseRightsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">19201000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_NoncompeteAgreementsMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">35551000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_NoncompeteAgreementsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">23451000</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">367919000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_AttestFirmAffiliationMember" unitRef="Unit13" decimals="-3">7311000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_PurchasedTechnologyMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">6195000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_ReacquiredFranchiseRightsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">204369000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_TradeNameAmortizingMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">725000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_hrb_TradeNameNonAmortizingMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">50769000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_CustomerRelationshipsMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">23341000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_CustomerRelationshipsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">46548000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_FranchiseRightsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">16108000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_NoncompeteAgreementsMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">11156000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_4_30_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_NoncompeteAgreementsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">1397000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">360035000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_AttestFirmAffiliationMember" unitRef="Unit13" decimals="-3">7205000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_PurchasedTechnologyMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">5630000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_ReacquiredFranchiseRightsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">203339000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_hrb_TradeNameAmortizingMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">675000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_hrb_TradeNameNonAmortizingMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">50769000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_CustomerRelationshipsMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">21360000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_CustomerRelationshipsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">43647000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_FranchiseRightsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">15787000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_NoncompeteAgreementsMember_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">10450000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="As_Of_7_31_2011_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_us-gaap_NoncompeteAgreementsMember_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">1173000</us-gaap:FiniteLivedIntangibleAssetsNet>
  <us-gaap:FutureAmortizationExpenseRemainderOfFiscalYear contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">27100000</us-gaap:FutureAmortizationExpenseRemainderOfFiscalYear>
  <us-gaap:FutureAmortizationExpenseYearFour contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">13000000</us-gaap:FutureAmortizationExpenseYearFour>
  <us-gaap:FutureAmortizationExpenseYearOne contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">22700000</us-gaap:FutureAmortizationExpenseYearOne>
  <us-gaap:FutureAmortizationExpenseYearThree contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">14400000</us-gaap:FutureAmortizationExpenseYearThree>
  <us-gaap:FutureAmortizationExpenseYearTwo contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-5">19200000</us-gaap:FutureAmortizationExpenseYearTwo>
  <us-gaap:GainLossOnInvestments id="Item-0055" contextRef="Duration_5_1_2010_To_7_31_2010_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsRecurringMember_us-gaap_InvestmentTypeAxis_hrb_TrustPreferredSecurityMember" unitRef="Unit13" decimals="-3">-1618000</us-gaap:GainLossOnInvestments>
  <us-gaap:GainLossOnInvestments id="Item-0045" contextRef="Duration_5_1_2010_To_7_31_2010_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsRecurringMember_us-gaap_InvestmentTypeAxis_us-gaap_MortgageBackedSecuritiesMember" unitRef="Unit13" decimals="-3">-20000</us-gaap:GainLossOnInvestments>
  <us-gaap:GainLossOnInvestments id="Item-0050" contextRef="Duration_5_1_2010_To_7_31_2010_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsRecurringMember_us-gaap_InvestmentTypeAxis_us-gaap_MunicipalBondsMember" unitRef="Unit13" decimals="-3">566000</us-gaap:GainLossOnInvestments>
  <us-gaap:GainLossOnInvestments contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsRecurringMember_us-gaap_InvestmentTypeAxis_us-gaap_MortgageBackedSecuritiesMember" unitRef="Unit13" decimals="-3">1936000</us-gaap:GainLossOnInvestments>
  <us-gaap:GainLossOnInvestments contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_FairValueByMeasurementFrequencyAxis_us-gaap_FairValueMeasurementsRecurringMember_us-gaap_InvestmentTypeAxis_us-gaap_MunicipalBondsMember" unitRef="Unit13" decimals="-3">449000</us-gaap:GainLossOnInvestments>
  <us-gaap:GainLossRelatedToLitigationSettlement contextRef="Duration_5_1_2008_To_7_31_2011" unitRef="Unit13" decimals="-6">117000000</us-gaap:GainLossRelatedToLitigationSettlement>
  <us-gaap:Goodwill contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">846245000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="As_Of_4_30_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">412094000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="As_Of_4_30_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">434151000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">742611000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="As_Of_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">304870000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="As_Of_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">437741000</us-gaap:Goodwill>
  <us-gaap:GoodwillAcquiredDuringPeriod contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">3512000</us-gaap:GoodwillAcquiredDuringPeriod>
  <us-gaap:GoodwillAcquiredDuringPeriod contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">34000</us-gaap:GoodwillAcquiredDuringPeriod>
  <us-gaap:GoodwillAcquiredDuringPeriod contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">3478000</us-gaap:GoodwillAcquiredDuringPeriod>
  <us-gaap:GoodwillAndIntangibleAssetImpairment contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_EquicoMember" unitRef="Unit13" decimals="-5">14300000</us-gaap:GoodwillAndIntangibleAssetImpairment>
  <us-gaap:GoodwillAndIntangibleAssetImpairment contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_RsmMcgladreyLitigationMember" unitRef="Unit13" decimals="-5">85400000</us-gaap:GoodwillAndIntangibleAssetImpairment>
  <us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7. Goodwill and Intangible Assets&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Changes in the carrying amount of goodwill for the three months ended July 31, 2011 consist of the following:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="28%"&gt; &lt;/td&gt;
&lt;td width="5%"&gt; &lt;/td&gt;
&lt;td width="15%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at April 30, 2011:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Goodwill&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;459,039&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;427,094&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;886,133&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Accumulated impairment losses&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(15,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(39,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;434,151&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;412,094&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;846,245&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Changes:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Acquisitions&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,478&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;34&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,512&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Disposals and foreign currency changes&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;112&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(7,561&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(7,449&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impairments&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(99,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(99,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="10"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at July 31, 2011:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Goodwill&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;462,629&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;419,567&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;882,196&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Accumulated impairment losses&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(114,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(139,585&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;437,741&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;304,870&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;742,611&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We test goodwill and other indefinite-life intangible assets for impairment annually or more frequently if events occur or circumstances change which would, more likely than not, reduce the fair value of a reporting unit below its carrying value. In August 2011, our Board of Directors approved a non-binding letter of intent to sell substantially all assets of RSM to M&amp;amp;P. The sale is dependent on, among other factors, the ability of M&amp;amp;P to raise financing for the purchase. In conjunction with this sale, we are also evaluating strategic alternatives for EquiCo. Both of these businesses are separate reporting units within the Business Services segment.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;These decisions triggered an interim review of the goodwill for our RSM and EquiCo reporting units. The fair values of both reporting units were reviewed based on expected sale prices in the market compared to book value. As a result of that review, we recorded a goodwill impairment of $&lt;font class="_mt"&gt;85.4&lt;/font&gt; million related to our RSM reporting unit, leaving a remaining goodwill balance of approximately $&lt;font class="_mt"&gt;304.9&lt;/font&gt; million. We have also recorded a goodwill impairment of $&lt;font class="_mt"&gt;14.3&lt;/font&gt; million related to our EquiCo reporting unit, leaving no remaining goodwill balance.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Intangible assets consist of the following:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="19%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="8%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="1%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="12%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="8%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Gross&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Gross&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Carrying&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Accumulated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Carrying Accumulated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount Amortization&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount Amortization&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer relationships&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;86,678&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(43,031&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;43,647&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;87,624&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(41,076&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;46,548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Noncompete agreements&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,451&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(22,278&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,173&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,456&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(22,059&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,397&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Reacquired franchise rights&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;214,330&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(10,991&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;203,339&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;214,330&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(9,961&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;204,369&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Franchise agreements&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;19,201&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,414&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;15,787&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;19,201&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,093&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;16,108&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased technology&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;14,700&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(9,070&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,630&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;14,700&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,505&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,195&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trade name&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,325&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(650&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;675&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,325&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(600&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;725&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer relationships&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;147,208&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(125,848&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,360&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;152,079&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(128,738&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,341&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Noncompete agreements&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,551&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(25,101&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,450&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,818&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,662&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,156&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Attest firm affiliation&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,629&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(424&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,205&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,629&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(318&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,311&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trade name &amp;#8211; amortizing&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trade name &amp;#8211; non-amortizing&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;55,637&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(4,868&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;50,769&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;55,637&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(4,868&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;50,769&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;608,310&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(248,275&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;) $&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;360,035&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;614,399&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(246,480&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;367,919&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Amortization of intangible assets for the three months ended July 31, 2011 and 2010 was $&lt;font class="_mt"&gt;7.7&lt;/font&gt; and $&lt;font class="_mt"&gt;6.9&lt;/font&gt; million respectively. Estimated amortization of intangible assets for fiscal years 2012 through 2016 is $&lt;font class="_mt"&gt;27.1&lt;/font&gt; million, $&lt;font class="_mt"&gt;22.7&lt;/font&gt; million, $&lt;font class="_mt"&gt;19.2&lt;/font&gt; million, $&lt;font class="_mt"&gt;14.4&lt;/font&gt; million and $&lt;font class="_mt"&gt;13.0&lt;/font&gt; million, respectively.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In connection with a prior acquisition, we have a liability related to unfavorable operating lease terms in the amount of $&lt;font class="_mt"&gt;5.9&lt;/font&gt; million, which will be amortized over the remaining contractual life of the operating lease. The net balance was $&lt;font class="_mt"&gt;5.3&lt;/font&gt; million at July 31, 2011.&lt;/font&gt;&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock>
  <us-gaap:GoodwillGross contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">886133000</us-gaap:GoodwillGross>
  <us-gaap:GoodwillGross contextRef="As_Of_4_30_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">427094000</us-gaap:GoodwillGross>
  <us-gaap:GoodwillGross contextRef="As_Of_4_30_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">459039000</us-gaap:GoodwillGross>
  <us-gaap:GoodwillGross contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">882196000</us-gaap:GoodwillGross>
  <us-gaap:GoodwillGross contextRef="As_Of_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">419567000</us-gaap:GoodwillGross>
  <us-gaap:GoodwillGross contextRef="As_Of_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">462629000</us-gaap:GoodwillGross>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">39888000</us-gaap:GoodwillImpairedAccumulatedImpairmentLoss>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="As_Of_4_30_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">15000000</us-gaap:GoodwillImpairedAccumulatedImpairmentLoss>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="As_Of_4_30_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">24888000</us-gaap:GoodwillImpairedAccumulatedImpairmentLoss>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">139585000</us-gaap:GoodwillImpairedAccumulatedImpairmentLoss>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="As_Of_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">114697000</us-gaap:GoodwillImpairedAccumulatedImpairmentLoss>
  <us-gaap:GoodwillImpairedAccumulatedImpairmentLoss contextRef="As_Of_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_TaxServicesMember" unitRef="Unit13" decimals="-3">24888000</us-gaap:GoodwillImpairedAccumulatedImpairmentLoss>
  <us-gaap:GoodwillImpairmentLoss contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">99697000</us-gaap:GoodwillImpairmentLoss>
  <us-gaap:GoodwillImpairmentLoss contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">99697000</us-gaap:GoodwillImpairmentLoss>
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  <us-gaap:ImpairedFinancingReceivableAverageRecordedInvestment contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">303767000</us-gaap:ImpairedFinancingReceivableAverageRecordedInvestment>
  <us-gaap:ImpairedFinancingReceivableAverageRecordedInvestment contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">266627000</us-gaap:ImpairedFinancingReceivableAverageRecordedInvestment>
  <us-gaap:ImpairedFinancingReceivableAverageRecordedInvestment contextRef="Duration_5_1_2011_To_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit13" decimals="-3">36477000</us-gaap:ImpairedFinancingReceivableAverageRecordedInvestment>
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  <us-gaap:ImpairedFinancingReceivableInterestIncomeAccrualMethod contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">1749000</us-gaap:ImpairedFinancingReceivableInterestIncomeAccrualMethod>
  <us-gaap:ImpairedFinancingReceivableInterestIncomeAccrualMethod contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">1675000</us-gaap:ImpairedFinancingReceivableInterestIncomeAccrualMethod>
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  <us-gaap:ImpairedFinancingReceivableUnpaidPrincipalBalance contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">268649000</us-gaap:ImpairedFinancingReceivableUnpaidPrincipalBalance>
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  <us-gaap:ImpairedFinancingReceivableUnpaidPrincipalBalance contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">263229000</us-gaap:ImpairedFinancingReceivableUnpaidPrincipalBalance>
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  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8. Income Taxes&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We file a consolidated federal income tax return in the United States and file tax returns in various state and foreign jurisdictions. The U.S. Federal consolidated tax returns for the years 1999 through 2009 are currently under examination by the Internal Revenue Service, with the 1999-2005 years currently at the appellate level. Federal returns for tax years prior to 1999 are closed by statute. Historically, tax returns in various foreign and state jurisdictions are examined and settled upon completion of the exam.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;During the three months ended July 31, 2011, we reduced our gross interest and penalties accrued by $&lt;font class="_mt"&gt;3.1&lt;/font&gt; million related to our uncertain tax positions due to statute of limitations expirations and settlements made with various taxing authorities. We had gross unrecognized tax benefits of $&lt;font class="_mt"&gt;145.5&lt;/font&gt; million and $&lt;font class="_mt"&gt;154.8&lt;/font&gt; million at July 31, 2011 and April 30, 2011, respectively. The gross unrecognized tax benefits decreased $&lt;font class="_mt"&gt;9.3&lt;/font&gt; million net in the current year, due to statute of limitations expirations and settlements with taxing authorities, partially offset by accruals of tax and interest on positions related to prior years. Except as noted below, we have classified the liability for unrecognized tax benefits, including corresponding accrued interest, as long-term at July 31, 2011, and included this amount in other noncurrent liabilities on the condensed consolidated balance sheet.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Based upon the expiration of statutes of limitations, payments of tax and other factors in several jurisdictions, we believe it is reasonably possible that the gross amount of reserves for previously &lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;unrecognized tax benefits may decrease by $&lt;font class="_mt"&gt;16.9&lt;/font&gt; million within twelve months of July 31, 2011. This portion of our liability for unrecognized tax benefits has been classified as current and is included in accounts payable, accrued expenses and other current liabilities on the condensed consolidated balance sheets.&lt;/font&gt;&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
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  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount id="Item-0076" contextRef="As_Of_7_31_2011_hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_hrb_NinetyDaysPlusPastDueMember_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit13" decimals="-3">20479000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount id="Item-0075" contextRef="As_Of_7_31_2011_hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_hrb_NinetyDaysPlusPastDueMember_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember" unitRef="Unit13" decimals="-3">133767000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_DocumentationLevelFullDocumentationMember" unitRef="Unit13" decimals="-3">105547000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_DocumentationLevelLimitedDocumentationMember" unitRef="Unit13" decimals="-3">10447000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_DocumentationLevelNoDocumentationMember" unitRef="Unit13" decimals="-3">31803000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_DocumentationLevelStatedIncomeMember" unitRef="Unit13" decimals="-3">198898000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_InternalRiskRatingHighMember" unitRef="Unit13" decimals="-3">143931000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_InternalRiskRatingMediumMember" unitRef="Unit13" decimals="-3">202764000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_OccupancyStatusNonOwnerOccupiedMember" unitRef="Unit13" decimals="-3">102436000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember_us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_hrb_OccupancyStatusOwnerOccupiedMember" unitRef="Unit13" decimals="-3">244259000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_hrb_SixtyTo89DaysPastDueMember_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit13" decimals="-3">1735000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_hrb_SixtyTo89DaysPastDueMember_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember" unitRef="Unit13" decimals="-3">8886000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_hrb_TotalPastDueMember_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_AllOtherMember" unitRef="Unit13" decimals="-3">32684000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableGrossCarryingAmount contextRef="As_Of_7_31_2011_hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_hrb_TotalPastDueMember_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_hrb_PurchasedFromSccMember" unitRef="Unit13" decimals="-3">178613000</us-gaap:LoansAndLeasesReceivableGrossCarryingAmount>
  <us-gaap:LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest contextRef="As_Of_4_30_2011_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_hrb_EmeraldAdvanceLinesOfCreditMember" unitRef="Unit13" decimals="-5">46800000</us-gaap:LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest>
  <us-gaap:LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest contextRef="As_Of_7_31_2011_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_hrb_EmeraldAdvanceLinesOfCreditMember" unitRef="Unit13" decimals="-5">44600000</us-gaap:LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest>
  <us-gaap:LoansAndLeasesReceivableNetReportedAmount contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">485008000</us-gaap:LoansAndLeasesReceivableNetReportedAmount>
  <us-gaap:LoansAndLeasesReceivableNetReportedAmount contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">485008000</us-gaap:LoansAndLeasesReceivableNetReportedAmount>
  <us-gaap:LoansAndLeasesReceivableNetReportedAmount contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">466663000</us-gaap:LoansAndLeasesReceivableNetReportedAmount>
  <us-gaap:LoansAndLeasesReceivableNetReportedAmount contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">466663000</us-gaap:LoansAndLeasesReceivableNetReportedAmount>
  <us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;b&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4. Receivables&lt;/font&gt;&lt;/b&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;Our short-term receivables consist of the following:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 19%; padding-right: 0.75pt; padding-top: 0.75pt;" width="19%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;July 31, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;April 30, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Business Services receivables&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;224,631&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;281,847&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans to franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,313&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,181&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Receivables for tax preparation and related fees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;36,203&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;38,930&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance lines of credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;30,699&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;31,645&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Royalties from franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;707&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;11,645&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax client receivables related to RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,971&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,412&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;40,446&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;131,096&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;396,970&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;559,756&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Allowance for doubtful accounts&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(67,582&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(67,466&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;329,388&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;492,290&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/div&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;a name="page_12"&gt; &lt;/a&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;&lt;font size="4" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The short-term portion of Emerald Advance lines of credit (EAs), tax client receivables related to refund anticipation loans (RALs) and loans made to franchisees is included in receivables, while the long-term portion is included in other assets in the condensed consolidated financial statements. These amounts are as follows:&lt;/font&gt;

&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 28%; padding-right: 0.75pt; padding-top: 0.75pt;" width="28%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="16%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 15%; padding-right: 0.75pt; padding-top: 0.75pt;" width="15%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax Client&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Lines of Credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Receivables - RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;to Franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of July 31, 2011:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Short-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;30,699&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,971&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,313&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Long-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;18,539&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,271&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;123,962&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;49,238&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;7,242&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;186,275&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of April 30, 2011:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Short-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;31,645&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,412&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,181&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Long-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;21,619&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,855&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;110,420&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;53,264&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;8,267&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;172,601&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;We review the credit quality of our EA receivables and tax client receivables related to RALs based on pools, which are segregated by the year of origination, with older years being deemed more unlikely to be repaid. These amounts as of July 31, 2011, by year of origination, are as follows:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 46%; padding-right: 0.75pt; padding-top: 0.75pt;" width="46%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax Client&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Lines of Credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Receivables - RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Credit Quality Indicator &amp;#8211; Year of origination:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;25,738&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2010&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,006&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;86&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2009&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4,953&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,124&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2008 and prior&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,082&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,032&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Revolving loans&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;11,459&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;49,238&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;7,242&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;As of July 31, 2011 and April 30, 2011, $&lt;font class="_mt"&gt;44.6&lt;/font&gt; million and $&lt;font class="_mt"&gt;46.8&lt;/font&gt; million, respectively, of EAs were on non-accrual status and classified as impaired, or more than 60 days past due. All tax client receivables related to RALs are considered impaired.&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;Loans made to franchisees totaled $&lt;font class="_mt"&gt;186.3&lt;/font&gt; million at July 31, 2011, and consisted of $&lt;font class="_mt"&gt;140.0&lt;/font&gt; million in term loans made to finance the purchase of franchises and $&lt;font class="_mt"&gt;46.3&lt;/font&gt; million in revolving lines of credit made to existing franchisees primarily for the purpose of funding their off-season needs.&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;Our allowance for doubtful accounts consists of the following:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 13%; padding-right: 0.75pt; padding-top: 0.75pt;" width="13%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;July 31, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;April 30, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Allowance related to:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance lines of credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,350&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4,400&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax client receivables related to RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans to franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;All other receivables&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,232&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;63,066&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,582&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,466&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;a name="page_14"&gt; &lt;/a&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;Activity in the allowance for doubtful accounts for the three months ended July 31, 2011 and 2010 is as follows:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;

&lt;table style="line-height: 115%; width: 100%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="23%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" width="10%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 37.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="37%" colspan="3"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax Client&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;All&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 42.98%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="42%" colspan="6"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Lines of Credit Receivables - RALs to Franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Other&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Total&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of April 30, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4,400&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;63,066&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,466&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Provision&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;950&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,955&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,905&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Recoveries&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;51&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;51&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Charge-offs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,840&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,840&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of July 31, 2011&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,350&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,232&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;67,582&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of April 30, 2010&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;35,239&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;12,191&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;4&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;65,041&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;112,475&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Provision&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;710&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,078&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,790&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Recoveries&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;128&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;128&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Charge-offs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(4&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,015&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;(2,019&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Balance as of July 31, 2010&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;35,949&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;12,193&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;-&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;64,232&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;112,374&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&amp;nbsp;&lt;/p&gt;&lt;font style="line-height: 115%; font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;/font&gt;&lt;font style="line-height: 115%; font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;There were no changes to our methodology related to the calculation of our allowance for doubtful accounts during the three months ended July 31, 2011.&lt;/font&gt;</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
  <us-gaap:LoansReceivableWithFixedRatesOfInterest contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">-239146000</us-gaap:LoansReceivableWithFixedRatesOfInterest>
  <us-gaap:LoansReceivableWithFixedRatesOfInterest contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">-233452000</us-gaap:LoansReceivableWithFixedRatesOfInterest>
  <us-gaap:LoansReceivableWithVariableRatesOfInterest contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">-333828000</us-gaap:LoansReceivableWithVariableRatesOfInterest>
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  <us-gaap:LongTermDebtAndCapitalLeaseObligations contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">1049754000</us-gaap:LongTermDebtAndCapitalLeaseObligations>
  <us-gaap:LongTermDebtAndCapitalLeaseObligations contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">998965000</us-gaap:LongTermDebtAndCapitalLeaseObligations>
  <us-gaap:LongTermDebtAndCapitalLeaseObligations contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">50789000</us-gaap:LongTermDebtAndCapitalLeaseObligations>
  <us-gaap:LongTermDebtAndCapitalLeaseObligations contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">1019431000</us-gaap:LongTermDebtAndCapitalLeaseObligations>
  <us-gaap:LongTermDebtAndCapitalLeaseObligations contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">999055000</us-gaap:LongTermDebtAndCapitalLeaseObligations>
  <us-gaap:LongTermDebtAndCapitalLeaseObligations contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">20376000</us-gaap:LongTermDebtAndCapitalLeaseObligations>
  <us-gaap:LongTermDebtFairValue contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">1105686000</us-gaap:LongTermDebtFairValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_4_30_2009" unitRef="Unit13" decimals="-3">188200000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_4_30_2009_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_RepurchaseAndIndemnificationsMember" unitRef="Unit13" decimals="-3">138415000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_4_30_2009_us-gaap_LossContingenciesByNatureOfContingencyAxis_us-gaap_IndemnificationGuaranteeMember" unitRef="Unit13" decimals="-3">49785000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_7_31_2010" unitRef="Unit13" decimals="-3">188130000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_7_31_2010_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_RepurchaseAndIndemnificationsMember" unitRef="Unit13" decimals="-3">138415000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_7_31_2010_us-gaap_LossContingenciesByNatureOfContingencyAxis_us-gaap_IndemnificationGuaranteeMember" unitRef="Unit13" decimals="-3">49715000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">126260000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_4_30_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_RepurchaseAndIndemnificationsMember" unitRef="Unit13" decimals="-3">126260000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue xsi:nil="true" contextRef="As_Of_4_30_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_us-gaap_IndemnificationGuaranteeMember" unitRef="Unit13" />
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">125775000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_IndemnityAgreementWithSingleCounterpartyMember" unitRef="Unit13" decimals="-5">49800000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_RepurchaseAndIndemnificationsMember" unitRef="Unit13" decimals="-3">125775000</us-gaap:LossContingencyAccrualAtCarryingValue>
  <us-gaap:LossContingencyAccrualAtCarryingValue xsi:nil="true" contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_us-gaap_IndemnificationGuaranteeMember" unitRef="Unit13" />
  <us-gaap:LossContingencyAccrualCarryingValuePayments contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-70000</us-gaap:LossContingencyAccrualCarryingValuePayments>
  <us-gaap:LossContingencyAccrualCarryingValuePayments xsi:nil="true" contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" />
  <us-gaap:LossContingencyAccrualCarryingValueProvision xsi:nil="true" contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" />
  <us-gaap:LossContingencyAccrualCarryingValueProvision xsi:nil="true" contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" />
  <us-gaap:LossContingencyEstimateOfPossibleLoss contextRef="As_Of_4_30_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_InvestigationsLegalClaimsAndLawsuitsMember" unitRef="Unit13" decimals="-5">70600000</us-gaap:LossContingencyEstimateOfPossibleLoss>
  <us-gaap:LossContingencyEstimateOfPossibleLoss contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_InvestigationsLegalClaimsAndLawsuitsMember" unitRef="Unit13" decimals="-5">86300000</us-gaap:LossContingencyEstimateOfPossibleLoss>
  <us-gaap:LossContingencyEstimateOfPossibleLoss contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_RsmMcgladreyLitigationMember" unitRef="Unit13" decimals="-5">41500000</us-gaap:LossContingencyEstimateOfPossibleLoss>
  <us-gaap:LossContingencyEstimateOfPossibleLoss contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_CaliforniaWageAndHourClassActionLawsuitMember_us-gaap_RangeAxis_us-gaap_MaximumMember" unitRef="Unit13" decimals="-6">70000000</us-gaap:LossContingencyEstimateOfPossibleLoss>
  <us-gaap:LossContingencyEstimateOfPossibleLoss contextRef="As_Of_7_31_2011_us-gaap_LossContingenciesByNatureOfContingencyAxis_hrb_CaliforniaWageAndHourClassActionLawsuitMember_us-gaap_RangeAxis_us-gaap_MinimumMember" unitRef="Unit13" decimals="-6">0</us-gaap:LossContingencyEstimateOfPossibleLoss>
  <us-gaap:MortgageLoansOnRealEstate contextRef="As_Of_4_30_2010" unitRef="Unit13" decimals="-3">29252000</us-gaap:MortgageLoansOnRealEstate>
  <us-gaap:MortgageLoansOnRealEstate contextRef="As_Of_7_31_2010" unitRef="Unit13" decimals="-3">26309000</us-gaap:MortgageLoansOnRealEstate>
  <us-gaap:MortgageLoansOnRealEstate contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">19532000</us-gaap:MortgageLoansOnRealEstate>
  <us-gaap:MortgageLoansOnRealEstate contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">16590000</us-gaap:MortgageLoansOnRealEstate>
  <us-gaap:MortgageLoansOnRealEstateByLoanDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5. Mortgage Loans Held for Investment and Related Assets&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The composition of our mortgage loan portfolio as of July 31, 2011 and April 30, 2011 is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="29%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="15%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(dollars in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% of Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% of Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="11"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Adjustable-rate loans&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;320,539&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;58&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;333,828&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;58&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Fixed-rate loans&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;233,452&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;42&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;239,146&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;42&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;100&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;572,974&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;100&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Unamortized deferred fees and costs&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,975&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,121&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Less: Allowance for loan losses&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(91,303&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(92,087&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;466,663&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;485,008&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Our loan loss allowance as a percent of mortgage loans was &lt;font class="_mt"&gt;16.5&lt;/font&gt;% at July 31, 2011, compared to &lt;font class="_mt"&gt;16.1&lt;/font&gt;% at April 30, 2011.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Activity in the allowance for loan losses for the three months ended July 31, 2011 and 2010 is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="35%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="17%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="8"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, beginning of the period&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;92,087&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;93,535&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Provision&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,625&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,000&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Recoveries&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;49&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;33&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Charge-offs&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(6,458&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(13,172&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, end of the period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,303&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;88,396&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;When determining our allowance for loan losses, we evaluate loans less than 60 days past due on a pooled basis, while loans we consider impaired, including those loans more than 60 days past due or modified as troubled debt restructurings (TDRs), are evaluated individually. The balance of these loans and the related allowance is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="32%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="2" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="4" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Portfolio Balance Related Allowance&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Portfolio Balance Related Allowance&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="9"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Pooled (less than 60 days past due)&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;290,762&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,914&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;304,325&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,238&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impaired:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Individually (TDRs)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;95,417&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,499&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;106,328&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,056&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Individually (60 days or more past due)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;167,812&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;70,890&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;162,321&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,793&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,303&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;572,974&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;92,087&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Our portfolio includes loans originated by Sand Canyon Corporation (SCC) and purchased by H&amp;amp;R Block Bank (HRB Bank) which constitute &lt;font class="_mt"&gt;63&lt;/font&gt;% of the total loan portfolio at July 31, 2011. We have experienced higher rates of delinquency and have greater exposure to loss with respect to this segment of our loan portfolio. Our remaining loan portfolio totaled $&lt;font class="_mt"&gt;207.3&lt;/font&gt; million and is characteristic of a prime loan portfolio, and we believe subject to a lower loss exposure. Detail of our mortgage loans held for investment and the related allowance at July 31, 2011 is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(dollars in 000s)&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="23%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="8%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="15%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="5%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="11%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="16%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Outstanding&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="2" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loan Loss Allowance&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% 30&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;+ Days&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Principal Balance&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;% of Principal&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;80,640&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23.3&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44.8&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;All other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,663&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5.1&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12.4&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,303&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;16.5&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32.7&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Credit quality indicators at July 31, 2011 include the following:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="24%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="16%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="16%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Credit Quality Indicators&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;All Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total Portfolio&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="7"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Occupancy status:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Owner occupied&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;244,259&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;132,132&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;376,391&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Non-owner occupied&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;102,436&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;75,164&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;177,600&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Documentation level:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Full documentation&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;105,547&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;150,972&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;256,519&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Limited documentation&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,447&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,411&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32,858&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Stated income&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;198,898&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,168&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;220,066&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;No documentation&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;31,803&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12,745&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;44,548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Internal risk rating:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;High&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;143,931&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;357&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;144,288&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Medium&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;202,764&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;202,764&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Low&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;206,939&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;206,939&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Loans given our internal risk rating of "high" are generally originated by SCC, have no documentation or are stated income and are non-owner occupied. Loans given our internal risk rating of "medium" are generally full documentation or stated income, with loan-to-value at origination of more than &lt;font class="_mt"&gt;80&lt;/font&gt;% and have credit scores at origination below &lt;font class="_mt"&gt;700&lt;/font&gt;. Loans given our internal risk rating of "low" are generally full documentation, with loan-to-value at origination of less than &lt;font class="_mt"&gt;80&lt;/font&gt;% and have credit scores greater than &lt;font class="_mt"&gt;700&lt;/font&gt;.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Our mortgage loans held for investment include concentrations of loans to borrowers in certain states, which may result in increased exposure to loss as a result of changes in real estate values and underlying economic or market conditions related to a particular geographical location. Approximately &lt;font class="_mt"&gt;52&lt;/font&gt;% of our mortgage loan portfolio consists of loans to borrowers located in the states of Florida, California and New York.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Detail of the aging of the mortgage loans in our portfolio that are past due as of July 31, 2011 is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;div class="MetaData"&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Less than 60&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;60 &amp;#8211; 89&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Days&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;90+ Days&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Days Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due &lt;/font&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Past Due&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Current&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,960&lt;/font&gt;&lt;/td&gt;
&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,886&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;133,767&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;178,613&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;168,082&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;346,695&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;All other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,470&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,735&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;20,479&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;32,684&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;174,612&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;207,296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;46,430&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid; text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,621&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;154,246&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;211,297&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;342,694&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;553,991&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(1)&lt;font class="_mt"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt; &lt;/font&gt;&lt;/sup&gt;&lt;font class="_mt"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;No loans past due 90 days or more are still accruing interest&lt;/font&gt;&lt;/font&gt;&lt;/sup&gt;&lt;/font&gt;&lt;/font&gt;&lt;/font&gt;&lt;/sup&gt;&lt;font class="_mt"&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt; &lt;/font&gt;&lt;/font&gt;&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/div&gt;

&lt;div&gt;&lt;sup&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;
&lt;/font&gt;&lt;/font&gt;&lt;/sup&gt;
&lt;p&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="3"&gt;Information related to our non-accrual loans is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="37%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="19%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="20%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loans:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;138,277&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;143,358&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,964&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;14,106&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;161,241&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;157,464&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;TDRs:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased from SCC&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,767&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,849&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;178&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;329&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,945&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,178&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total non-accrual loans&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;165,186&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;160,642&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style="width: 88%; margin-left: 6%;" class="MetaData"&gt;

&lt;div style="text-indent: 16px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 4%; font-size: 10pt; margin-right: 0%;" align="left"&gt;Information related to impaired loans is as follows: &lt;/div&gt;

&lt;div style="margin-top: 6pt; font-size: 1pt;"&gt;&amp;nbsp;&lt;/div&gt;

&lt;div style="margin-left: 4%; margin-right: 0%;"&gt;

&lt;table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center"&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td width="30%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="14%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 9pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="6" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;(in 000s) &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 9pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;Portfolio Balance&lt;br /&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;Portfolio Balance&lt;br /&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;Total&lt;br /&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 8pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;With Allowance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;With No Allowance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;Portfolio Balance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;Related Allowance &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="line-height: 3pt; font-size: 1pt;"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;As of July&amp;nbsp;31, 2011: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;180,494 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;47,081 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;227,575 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;70,964 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;27,954 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;7,700 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;35,654 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;9,425 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;208,448 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;54,781 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;263,229 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;80,389 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;As of April&amp;nbsp;30, 2011: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;sup style="font-size: 85%; vertical-align: top;"&gt;(1)&lt;/sup&gt; &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;180,387 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;51,674 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;232,061 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;71,733 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Other &lt;sup style="font-size: 85%; vertical-align: top;"&gt;(1)&lt;/sup&gt; &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;29,027 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;7,561 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;36,588 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;9,116 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;209,414 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;59,235 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;268,649 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;80,849 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="border-top: #000000 1px solid;" colspan="17"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left"&gt; &lt;/div&gt;

&lt;table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 10pt;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="100%"&gt;
&lt;tr&gt;&lt;td width="5%"&gt; &lt;/td&gt;
&lt;td width="1%"&gt; &lt;/td&gt;
&lt;td width="94%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td valign="top" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt"&gt;&lt;sup style="font-size: 85%; vertical-align: top;"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td class="MetaData" valign="bottom"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt"&gt;Classification of amounts as of April&amp;nbsp;30, 2011 have been restated to conform to the current period presentation. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Information related to the allowance for impaired loans is as follows:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="49%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="7%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="20%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="9%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="13%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="5"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Portion of total allowance for loan losses allocated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;to impaired loans and TDR loans:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Based on collateral value method&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;70,890&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;69,794&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 4px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Based on discounted cash flow method&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9,499&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,055&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;80,389&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;80,849&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;p style="margin: 0px;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;div style="width: 88%; margin-left: 6%;"&gt;

&lt;div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left"&gt;Information related to activities of our non-performing assets is as follows: &lt;/div&gt;

&lt;div style="margin-top: 6pt; font-size: 1pt;"&gt;&amp;nbsp;&lt;/div&gt;

&lt;div style="margin-left: 4%; margin-right: 0%;"&gt;

&lt;table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center"&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td width="79%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="2%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="1%" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 9pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="6" align="right"&gt;&lt;font style="font-family: Arial, Helvetica;" class="_mt"&gt;(in 000s) &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 8pt;" valign="bottom" align="center"&gt;&lt;td valign="bottom" nowrap="nowrap" align="left"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;Three Months Ended July 31, &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;2011 &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td valign="bottom" colspan="2" nowrap="nowrap" align="right"&gt;&lt;font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt"&gt;2010 &lt;/font&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom" align="center"&gt;&lt;td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="line-height: 3pt; font-size: 1pt;"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Average impaired loans: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;230,150 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;All other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;36,477 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;266,627 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;303,767 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Interest income on impaired loans: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,556 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;All other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;119 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,675 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,749 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 9pt;"&gt;Interest income on impaired loans recognized on a cash basis on non-accrual status: &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;Purchased from SCC &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,498 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="background: #cceeff;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;

&lt;div style="text-indent: -9pt; margin-left: 18pt;"&gt;All other &lt;/div&gt;&lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;114 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 1px solid;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,612 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;$ &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right"&gt;1,636 &lt;/td&gt;
&lt;td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td style="border-top: #000000 3px double;"&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;
&lt;td&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="font-family: Arial, Helvetica;" valign="bottom" colspan="9"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font-size: 1pt;" valign="bottom"&gt;&lt;td style="border-top: #000000 1px solid;" colspan="9"&gt;&amp;nbsp; &lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;

&lt;div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left"&gt; &lt;/div&gt;

&lt;div style="text-indent: 16px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 4%; font-size: 10pt; margin-right: 0%;" align="left"&gt;Our real estate owned includes loans accounted for as in-substance foreclosures of $&lt;font class="_mt"&gt;7.2&lt;/font&gt;&amp;nbsp;million and $&lt;font class="_mt"&gt;7.7&lt;/font&gt;&amp;nbsp;million at July&amp;nbsp;31, 2011 and April&amp;nbsp;30, 2011, respectively. Activity related to our real estate owned is as follows: &lt;/div&gt;&lt;/div&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="35%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="17%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="8"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, beginning of the period&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;19,532&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;29,252&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Additions&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,573&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,527&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Sales&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,722&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,827&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
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&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(793&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
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  <us-gaap:OtherCostOfOperatingRevenue contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">49528000</us-gaap:OtherCostOfOperatingRevenue>
  <us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;9. Interest Income and Expense&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The following table shows the components of interest income and expense of our continuing operations:&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="39%"&gt; &lt;/td&gt;
&lt;td width="19%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="6"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Interest income:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Mortgage loans, net&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,661&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,323&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;4,772&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,979&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,433&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,302&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Interest expense:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Borrowings&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,494&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;20,643&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Deposits&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,656&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,923&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;FHLB advances&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;151&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;396&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,301&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;22,962&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock>
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  <us-gaap:OtherLiabilities contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">178000</us-gaap:OtherLiabilities>
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  <us-gaap:OtherLiabilities contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">214000</us-gaap:OtherLiabilities>
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  <us-gaap:OtherSalesRevenueNet contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">16753000</us-gaap:OtherSalesRevenueNet>
  <us-gaap:OtherSalesRevenueNet contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">16638000</us-gaap:OtherSalesRevenueNet>
  <us-gaap:PaymentsForProceedsFromLoansReceivable contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-17618000</us-gaap:PaymentsForProceedsFromLoansReceivable>
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  <us-gaap:PaymentsForProceedsFromLoansReceivable contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">-11192000</us-gaap:PaymentsForProceedsFromLoansReceivable>
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  <us-gaap:PaymentsForProceedsFromOtherInvestingActivities contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">-18848000</us-gaap:PaymentsForProceedsFromOtherInvestingActivities>
  <us-gaap:PaymentsForProceedsFromOtherInvestingActivities contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">-18167000</us-gaap:PaymentsForProceedsFromOtherInvestingActivities>
  <us-gaap:PaymentsOfDividends contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">48692000</us-gaap:PaymentsOfDividends>
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  <us-gaap:ProceedsFromDivestitureOfBusinessesNetOfCashDivested contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">26387000</us-gaap:ProceedsFromDivestitureOfBusinessesNetOfCashDivested>
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&lt;tr&gt;&lt;td width="46%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="20%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="12%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Revenues:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,425&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,645&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;167,263&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;174,710&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Corporate&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,946&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,119&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;267,634&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;274,474&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Pretax income (loss):&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(169,483&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(174,624&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(92,541&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(433&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Corporate&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(31,118&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(32,260&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loss from continuing operations before tax benefit&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(293,142&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(207,317&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock>
  <us-gaap:RegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"&gt;&lt;b&gt;&lt;font style="font-size: 10pt;" class="_mt"&gt;10. Regulatory Requirements&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;HRB Bank files its regulatory Thrift Financial Report (TFR) on a calendar quarter basis with the Office of Thrift Supervision (OTS). In July 2011, as a result of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Reform Act), the responsibility and authority of the OTS moved to the Office of the Comptroller of the Currency (OCC). HRB Bank will continue to file TFR reports with the OCC through December 31, 2011. Beginning March 31, 2012, HRB Bank will file Reports of Condition and Income (Call Report) with the OCC quarterly.&lt;/font&gt;&lt;/p&gt;

&lt;p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;"&gt;&lt;font style="line-height: 115%; font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;The following table sets forth HRB Bank's regulatory capital requirements, as calculated in its TFR:&lt;/font&gt;&lt;/p&gt;

&lt;table style="line-height: 115%; border-collapse: collapse; font-size: 11pt;" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;
&lt;td&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(dollars in 000s)&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="3"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;To Be Well Capitalized&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" colspan="4"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;For Capital AdequacyUnder&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Prompt&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Corrective&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" colspan="13"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Actual&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Purposes&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Action Provisions&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Amount&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Ratio&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Amount&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Ratio&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Amount&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Ratio&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;As of June 30, 2011:&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Total risk-based capital ratio&lt;sup&gt; (1)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;411,062&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;94.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;34,813&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;43,516&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;10&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 risk-based capital ratio &lt;sup&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;405,333&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;93.1&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;26,110&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;6&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 capital ratio (leverage) &lt;sup&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;405,333&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;35&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;139,141&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;12&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;57,975&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tangible equity ratio &lt;sup&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;405,333&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;35&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;17,393&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;1.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;As of March 31, 2011:&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Total risk-based capital ratio &lt;sup&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;405,000&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;92.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;35,019&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;43,773&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;10&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 risk-based capital ratio&lt;sup&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;399,187&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;91.2&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;26,264&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;6&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 27pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tier 1 capital ratio (leverage) &lt;sup&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black;" class="_mt"&gt;399,187&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;22.8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;209,758&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;12&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;87,399&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15.75pt;"&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;Tangible equity ratio &lt;sup&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;399,187&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;22.8&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;26,220&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;1.5&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;%&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"&gt;&lt;font style="color: black; font-size: 10pt;" class="_mt"&gt;N/A&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;table style="line-height: 115%; width: 506pt; border-collapse: collapse; margin-left: 4.65pt; font-size: 11pt;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="675"&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(1)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648"&gt;

&lt;div&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Total risk-based capital divided by risk-weighted assets.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(2)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(3)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Tier 1 (core) capital divided by adjusted total assets.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="height: 15pt;"&gt;&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap"&gt;

&lt;p style="margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;sup&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;(4)&lt;/font&gt;&lt;/sup&gt;&lt;font style="color: black;" class="_mt"&gt;&amp;nbsp; &amp;nbsp; &amp;nbsp;&lt;/font&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648"&gt;

&lt;div&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"&gt;&lt;font style="color: black; font-size: 7.5pt;" class="_mt"&gt;Tangible capital divided by tangible assets.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;"&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"&gt;&lt;font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt"&gt;As of July 31, 2011, HRB Bank's leverage ratio was &lt;font class="_mt"&gt;35.3&lt;/font&gt;%.&lt;/font&gt;&lt;/p&gt;</us-gaap:RegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock>
  <us-gaap:RelatedPartyTransactionDueFromToRelatedParty contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">-24173000</us-gaap:RelatedPartyTransactionDueFromToRelatedParty>
  <us-gaap:RelatedPartyTransactionDueFromToRelatedParty contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">-1263504000</us-gaap:RelatedPartyTransactionDueFromToRelatedParty>
  <us-gaap:RelatedPartyTransactionDueFromToRelatedParty contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">1287677000</us-gaap:RelatedPartyTransactionDueFromToRelatedParty>
  <us-gaap:RelatedPartyTransactionDueFromToRelatedParty contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">-40201000</us-gaap:RelatedPartyTransactionDueFromToRelatedParty>
  <us-gaap:RelatedPartyTransactionDueFromToRelatedParty contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_ParentCompanyMember" unitRef="Unit13" decimals="-3">-1257131000</us-gaap:RelatedPartyTransactionDueFromToRelatedParty>
  <us-gaap:RelatedPartyTransactionDueFromToRelatedParty contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">1297332000</us-gaap:RelatedPartyTransactionDueFromToRelatedParty>
  <us-gaap:RestrictedCashAndInvestmentsCurrent contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">48383000</us-gaap:RestrictedCashAndInvestmentsCurrent>
  <us-gaap:RestrictedCashAndInvestmentsCurrent contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">9522000</us-gaap:RestrictedCashAndInvestmentsCurrent>
  <us-gaap:RestrictedCashAndInvestmentsCurrent contextRef="As_Of_4_30_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">38861000</us-gaap:RestrictedCashAndInvestmentsCurrent>
  <us-gaap:RestrictedCashAndInvestmentsCurrent contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">44402000</us-gaap:RestrictedCashAndInvestmentsCurrent>
  <us-gaap:RestrictedCashAndInvestmentsCurrent contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">849000</us-gaap:RestrictedCashAndInvestmentsCurrent>
  <us-gaap:RestrictedCashAndInvestmentsCurrent contextRef="As_Of_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">43553000</us-gaap:RestrictedCashAndInvestmentsCurrent>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="As_Of_4_30_2011" unitRef="Unit13" decimals="-3">2658103000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="As_Of_7_31_2011" unitRef="Unit13" decimals="-3">2437011000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:Revenues contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">274474000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">21000000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="Duration_5_1_2010_To_7_31_2010_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">253474000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">267634000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_hrb_BfcIssuerMember" unitRef="Unit13" decimals="-3">21773000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="Duration_5_1_2011_To_7_31_2011_dei_LegalEntityAxis_us-gaap_SubsidiariesMember" unitRef="Unit13" decimals="-3">245861000</us-gaap:Revenues>
  <us-gaap:SalariesAndWages contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">168047000</us-gaap:SalariesAndWages>
  <us-gaap:SalariesAndWages contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">160255000</us-gaap:SalariesAndWages>
  <us-gaap:SalesRevenueServicesNet contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">247419000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="Duration_5_1_2011_To_7_31_2011" unitRef="Unit13" decimals="-3">240563000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 28%; padding-right: 0.75pt; padding-top: 0.75pt;" width="28%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="16%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 15%; padding-right: 0.75pt; padding-top: 0.75pt;" width="15%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"&gt; &lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt"&gt;(in 000s)&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Emerald Advance&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Tax Client&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Loans&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Lines of Credit&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Receivables - RALs&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;to Franchisees&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of July 31, 2011:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Short-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;30,699&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;1,971&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,313&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Long-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;18,539&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,271&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;123,962&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;49,238&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;7,242&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;186,275&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;As of April 30, 2011:&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Short-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;31,645&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;2,412&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;62,181&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;Long-term&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;21,619&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;5,855&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;110,420&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&amp;nbsp;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;53,264&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;8,267&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;$&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;
&lt;td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom"&gt;

&lt;p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"&gt;&lt;font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt"&gt;172,601&lt;/font&gt;&lt;font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"&gt; &lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="57%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="6%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" colspan="4" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s, except per share amounts)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net loss from continuing operations attributable to shareholders&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(173,443&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(127,638&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amounts allocated to participating securities (nonvested shares)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(114&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(20&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net loss from continuing operations attributable to common shareholders$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(173,557&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(127,658&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Basic weighted average common shares&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;305,491&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;319,690&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Potential dilutive shares&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Dilutive weighted average common shares&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;305,491&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;319,690&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loss per share from continuing operations:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Basic&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.57&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.40&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 2px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Diluted&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.57&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(0.40&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="19%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="8%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="1%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="10%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="12%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="8%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;As of&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;July 31, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;April 30, 2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Gross&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Gross&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Carrying&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Accumulated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Carrying Accumulated&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount Amortization&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Amount Amortization&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Net&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer relationships&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;86,678&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(43,031&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;43,647&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;87,624&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(41,076&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;46,548&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Noncompete agreements&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,451&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(22,278&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,173&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,456&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(22,059&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,397&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Reacquired franchise rights&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;214,330&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(10,991&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;203,339&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;214,330&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(9,961&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;204,369&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Franchise agreements&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;19,201&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,414&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;15,787&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;19,201&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,093&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;16,108&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Purchased technology&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;14,700&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(9,070&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;5,630&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;14,700&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,505&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,195&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trade name&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,325&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(650&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;675&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,325&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(600&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;725&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Customer relationships&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;147,208&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(125,848&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;21,360&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;152,079&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(128,738&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;23,341&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Noncompete agreements&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,551&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(25,101&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;10,450&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;35,818&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,662&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;11,156&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Attest firm affiliation&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,629&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(424&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,205&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,629&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(318&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;7,311&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trade name &amp;#8211; amortizing&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="text-indent: 3px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(2,600&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Trade name &amp;#8211; non-amortizing&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;55,637&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(4,868&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;50,769&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;55,637&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(4,868&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;50,769&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;608,310&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" colspan="3" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(248,275&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;) $&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;360,035&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;614,399&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(246,480&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;367,919&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock>
  <us-gaap:ScheduleOfGoodwillTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="28%"&gt; &lt;/td&gt;
&lt;td width="5%"&gt; &lt;/td&gt;
&lt;td width="15%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;
&lt;td width="7%"&gt; &lt;/td&gt;
&lt;td width="13%"&gt; &lt;/td&gt;
&lt;td width="2%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Total&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at April 30, 2011:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Goodwill&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;459,039&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;427,094&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;886,133&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Accumulated impairment losses&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(15,000&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(39,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;434,151&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;412,094&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;846,245&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Changes:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Acquisitions&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,478&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;34&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;3,512&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" colspan="2" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Disposals and foreign currency changes&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;112&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(7,561&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(7,449&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Impairments&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="center"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;-&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(99,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(99,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="10"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance at July 31, 2011:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Goodwill&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;462,629&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;419,567&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;882,196&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Accumulated impairment losses&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(24,888&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(114,697&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(139,585&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;437,741&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;304,870&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;742,611&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfGoodwillTextBlock>
  <us-gaap:ScheduleOfLossContingenciesByContingencyTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;12. Litigation and Related Contingencies&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We are party to investigations, legal claims and lawsuits arising out of our business operations. As required, we accrue our best estimate of loss contingencies when we believe a loss is probable and we can reasonably estimate the amount of any such loss. Amounts accrued, including obligations under indemnifications, totaled $&lt;font class="_mt"&gt;86.3&lt;/font&gt; million and $&lt;font class="_mt"&gt;70.6&lt;/font&gt; million at July 31, 2011 and April 30, 2011, respectively. Litigation is inherently unpredictable and it is difficult to project the outcome of particular matters with reasonable certainty and, therefore, the actual amount of any loss may prove to be larger or smaller than the amounts reflected in our consolidated financial statements.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Litigation and Claims Pertaining to Discontinued Mortgage Operations&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Although mortgage loan origination activities were terminated and the loan servicing business was sold during fiscal year 2008, SCC and HRB remain subject to investigations, claims and lawsuits pertaining to SCC's mortgage business activities that occurred prior to such termination and sale. These investigations, claims and lawsuits include actions by state and federal regulators, municipalities, third party indemnitees, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others alleged to be similarly situated. Among other things, these investigations, claims and lawsuits allege discriminatory or unfair and deceptive loan origination and servicing practices, fraud, rights to indemnification, and violations of securities laws, the Truth in Lending Act, Equal Credit Opportunity Act and the Fair Housing Act. Given the non-prime mortgage environment, the number of these investigations, claims and lawsuits has increased over historical experience and is likely to continue to increase. The amounts claimed in these investigations, claims and lawsuits are substantial in some instances, and the ultimate resulting liability is difficult to predict and thus cannot be reasonably estimated. In the event of unfavorable outcomes, the amounts that may be required to be paid in the discharge of liabilities or settlements could be substantial and could have a material impact on our consolidated results of operations.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;On June 3, 2008, the Massachusetts Attorney General filed a lawsuit in the Superior Court of Suffolk County, Massachusetts (Case No. 08-2474-BLS) styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Commonwealth of Massachusetts v. H&amp;amp;R Block, Inc., et al.&lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;, alleging unfair, deceptive and discriminatory origination and servicing of mortgage loans and seeking equitable relief, disgorgement of profits, restitution and statutory &lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;penalties. In November 2008, the court granted a preliminary injunction limiting the ability of the owner of SCC's former loan servicing business to initiate or advance foreclosure actions against certain loans originated by SCC or its subsidiaries without (1) advance notice to the Massachusetts Attorney General and (2) if the Attorney General objects to foreclosure, approval by the court. An appeal of the preliminary injunction was denied. To avoid the cost and inherent risk associated with litigation, the parties have reached an agreement to settle this case. The settlement requires a cash payment from SCC to the Attorney General of $&lt;font class="_mt"&gt;9.8&lt;/font&gt; million, in addition to certain loan modification relief to Massachusetts borrowers estimated at $&lt;font class="_mt"&gt;115&lt;/font&gt; million in benefits. The agreement also provides for a contingent cash payment of up to $&lt;font class="_mt"&gt;5&lt;/font&gt; million in the event certain loan modification relief is not available. We have a liability recorded for our best estimate of the expected loss. We do not believe losses in excess of our accrual would be material to our financial statements, although it is possible that our losses could exceed the amount we have accrued.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;On February 1, 2008, a class action lawsuit was filed in the United States District Court for the District of Massachusetts against SCC and other related entities styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Cecil Barrett, et al. v. Option One Mortgage Corp., et al. &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;(Civil Action No. 08-10157-RWZ). Plaintiffs allege discriminatory practices relating to the origination of mortgage loans in violation of the Fair Housing Act and Equal Credit Opportunity Act, and seek declaratory and injunctive relief in addition to actual and punitive damages. The court dismissed H&amp;amp;R Block, Inc. from the lawsuit for lack of personal jurisdiction. In March 2011, the court issued an order certifying a class, which defendants sought to appeal. On August 24, 2011, the First Circuit Court of Appeals declined to hear the appeal, noting that the district court could reconsider its certification decision in light of a recent ruling by the United States Supreme Court in an unrelated matter. We do not believe losses in excess of our accrual would be material to our financial statements, although it is possible that our losses could exceed the amount we have accrued. We believe we have meritorious defenses to the claims in this case and intend to defend the case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;On December 9, 2009, a putative class action lawsuit was filed in the United States District Court for the Central District of California against SCC and H&amp;amp;R Block, Inc. styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Jeanne Drake, et al. v. Option One Mortgage Corp., et al. &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;(Case No. SACV09-1450 CJC). Plaintiffs allege breach of contract, promissory fraud, intentional interference with contractual relations, wrongful withholding of wages and unfair business practices in connection with the failure to pay severance benefits to employees when their employment transitioned to American Home Mortgage Servicing, Inc. in connection with the sale of certain assets and operations of Option One. Plaintiffs seek to recover severance benefits of approximately $&lt;font class="_mt"&gt;8&lt;/font&gt; million, interest and attorney's fees, in addition to penalties and punitive damages on certain claims. Plaintiffs' motion for class certification is pending. All parties have filed motions for summary judgment. The court has set a hearing on all pending motions on August 29, 2011. We have not concluded that a loss related to this matter is probable nor have we established a loss contingency related to this matter. We believe we have meritorious defenses to the claims in this case and intend to defend the case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;On October 15, 2010, the Federal Home Loan Bank of Chicago filed a lawsuit in the Circuit Court of Cook County, Illinois (Case No. 10CH45033) styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Federal Home Loan Bank of Chicago v. Bank of America Funding Corporation, et al. &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;against multiple defendants, including various SCC related entities and H&amp;amp;R Block, Inc. related entities, arising out of Federal Home Loan Bank's (FHLB's) purchase of mortgage-backed securities. Plaintiff asserts claims for rescission and damages under state securities law and for common law negligent misrepresentation in connection with its purchase of two securities originated and securitized by SCC. These two securities had a total initial principal amount of approximately $&lt;font class="_mt"&gt;50&lt;/font&gt; million, of which approximately $&lt;font class="_mt"&gt;42&lt;/font&gt; million remains outstanding. We have not concluded that a loss related to this matter is probable nor have we established a loss contingency related to this matter. We believe the claims in this case are without merit and we intend to defend them vigorously. There can be no assurances, however, as to its outcome or its impact on our consolidated results of operations.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Employment-Related Claims and Litigation&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We have been named in several wage and hour class action lawsuits throughout the country, including &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Alice Williams v. H&amp;amp;R Block Enterprises LLC&lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;, Case No.RG08366506 (Superior Court of California, County of Alameda, filed January 17, 2008) (alleging improper classification of office managers in California); &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Arabella Lemus v. H&amp;amp;R Block Enterprises LLC, et al., &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Case No. CGC-09-489251 (United States District Court, Northern District of California, filed June 9, 2009) (alleging failure to timely pay compensation to tax professionals in California and to include itemized information on wage statements); &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Delana Ugas v. H&amp;amp;R Block Enterprises LLC, et al., &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Case No. BC417700 (United States District Court, Central District of California, filed July 13, 2009) (alleging failure to compensate tax professionals in California for all hours worked and to provide meal periods); and &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Barbara Petroski v. H&amp;amp;R Block Eastern Enterprises, Inc., et al., &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Case No. 10-CV-00075 (United States District Court, Western District of Missouri, filed January 25, 2010) (alleging failure to compensate tax professionals nationwide for off-season training). A class was certified in the &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Lemus &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;case in December 2010 (consisting of tax professionals who worked in company-owned offices in California from 2007 to 2010); in the &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Williams &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;case in March 2011 (consisting of office managers who worked in company-owned offices in California from 2004 to 2011); and in the &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Ugas &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;case in August 2011 (consisting of tax professionals who worked in company-owned offices in California from 2006 to 2011). A conditional class was certified in the &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Petroski &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;case in March 2011 (consisting of tax professionals nationwide who worked in company-owned offices and who were not compensated for certain training courses occurring on or after April 15, 2007).&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The plaintiffs in the wage and hour class action lawsuits seek actual damages, pre-judgment interest and attorneys' fees, in addition to statutory penalties under California and federal law, which could equal up to 30 days of wages per tax season for class members who worked in California. A portion of our loss contingency accrual is related to these lawsuits for the amount of loss that we consider probable and estimable. For those wage and hour class action lawsuits for which we are able to estimate a range of possible loss, the current estimated range is $&lt;font class="_mt"&gt;0&lt;/font&gt; to $&lt;font class="_mt"&gt;70&lt;/font&gt; million in excess of the accrued liability related to those matters. This estimated range of possible loss is based upon currently available information and is subject to significant judgment and a variety of assumptions and uncertainties. The matters underlying the estimated range will change from time to time, and actual results may vary significantly from the current estimate. Because this estimated range does not include matters for which an estimate is not possible, the range does not represent our maximum loss exposure for the wage and hour class action lawsuits. We believe we have meritorious defenses to the claims in these lawsuits and intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances and the ultimate liability with respect to these matters is difficult to predict. There can be no assurances as to the outcome of these cases or their impact on our consolidated results of operations, individually or in the aggregate.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;RAL Litigation&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We have been named in multiple lawsuits as defendants in litigation regarding our refund anticipation loan program in past years. All of those lawsuits have been settled or otherwise resolved, except for one.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The sole remaining case is a putative class action styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Sandra J. Basile, et al. v. H&amp;amp;R Block, Inc., et al.&lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;, April Term 1992 Civil Action No. 3246 in the Court of Common Pleas, First Judicial District Court of Pennsylvania, Philadelphia County, instituted on April 23, 1993. The plaintiffs allege inadequate disclosures with respect to the RAL product and assert claims for violation of consumer protection statutes, negligent misrepresentation, breach of fiduciary duty, common law fraud, usury, and violation of the Truth In Lending Act. Plaintiffs seek unspecified actual and punitive damages, injunctive relief, attorneys' fees and costs. A Pennsylvania class was certified, but later decertified by the trial court in December 2003. An appellate court subsequently reversed the decertification decision. We are appealing the reversal. We have not concluded that a loss related to this matter is probable nor have we accrued a loss contingency related to this matter. Plaintiffs have not provided a dollar amount of their claim and we are not able to estimate a possible range of loss. We believe we have meritorious defenses to this case and intend to defend it vigorously. There can be &lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;no assurances, however, as to the outcome of this case or its impact on our consolidated results of operations.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Express IRA Litigation&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We have been named defendants in lawsuits regarding our former Express IRA product. All of those lawsuits have been settled or otherwise resolved, except for one.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The one remaining case was filed on January 2, 2008 by the Mississippi Attorney General in the Chancery Court of Hinds County, Mississippi First Judicial District (Case No. G 2008 6 S 2) and is styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Jim Hood, Attorney for the State of Mississippi v. H&amp;amp;R Block, Inc., H&amp;amp;R Block Financial Advisors, Inc&lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;., &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;et al. &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The complaint alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the sale of the product in Mississippi and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. We are not able to estimate a possible range of loss. We believe we have meritorious defenses to the claims in this case, and we intend to defend this case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Although we sold H&amp;amp;R Block Financial Advisors, Inc. (HRBFA) effective November 1, 2008, we remain responsible for any liabilities relating to the Express IRA litigation, among other things, through an indemnification agreement. A portion of our accrual is related to these indemnity obligations.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;RSM McGladrey Litigation&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;EquiCo, its parent and certain of its subsidiaries and affiliates, are parties to a class action filed on July 11, 2006 and styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Do Right's Plant Growers, et al. v. RSM EquiCo, Inc., et al. (the "RSM Parties"), &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Case No. 06 CC00137, in the California Superior Court, Orange County. The complaint contains allegations relating to business valuation services provided by EquiCo, including allegations of fraud, conversion and unfair competition. Plaintiffs seek unspecified actual and punitive damages, in addition to pre-judgment interest and attorneys' fees. On March 17, 2009, the court granted plaintiffs' motion for class certification on all claims. To avoid the cost and inherent risk associated with litigation, the parties reached an agreement to settle the case, subject to approval by the California Superior Court. The settlement requires a maximum payment of $&lt;font class="_mt"&gt;41.5&lt;/font&gt; million, although the actual cost of the settlement will depend on the number of valid claims submitted by class members. The California Superior Court preliminarily approved the settlement on July 29, 2011. A final approval hearing is set for October 20, 2011. The defendants believe they have meritorious defenses to the claims in this case and, if for any reason the settlement is not approved, they will continue to defend the case vigorously. Although we have a liability recorded for expected losses, there can be no assurance regarding the outcome of this matter.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;On December 7, 2009, a lawsuit was filed in the Circuit Court of Cook County, Illinois (2010-L-014920) against M&amp;amp;P, RSM and H&amp;amp;R Block styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Ronald R. Peterson ex rel. Lancelot Investors Fund, L.P., et al. v. McGladrey &amp;amp; Pullen LLP, et al. &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The case was removed to the United States District Court for the Northern District of Illinois on December 28, 2009 (Case No. 1:10-CV-00274). The complaint, which was filed by the trustee for certain bankrupt investment funds, seeks unspecified damages and asserts claims against RSM for vicarious liability and alter ego liability and against H&amp;amp;R Block for equitable restitution relating to audit work performed by M&amp;amp;P. The amount claimed in this case is substantial. On November 3, 2010, the court dismissed the case against all defendants in its entirety with prejudice. The trustee has filed an appeal to the Seventh Circuit Court of Appeals with respect to the claims against M&amp;amp;P and RSM. No claims remain against H&amp;amp;R Block.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;RSM and M&amp;amp;P operate in an alternative practice structure ("APS"). Accordingly, certain claims and lawsuits against M&amp;amp;P could have an impact on RSM. More specifically, any judgments or settlements arising from claims and lawsuits against M&amp;amp;P that exceed its insurance coverage could have a direct adverse effect on M&amp;amp;P's operations. Although RSM is not responsible for the liabilities of M&amp;amp;P, significant M&amp;amp;P litigation and claims could impair the profitability of the APS and impair the ability to attract and retain clients and quality professionals. This could, in turn, have a material &lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;effect on RSM's operations and impair the value of our investment in RSM. There is no assurance regarding the outcome of any claims or litigation involving M&amp;amp;P.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Other&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In October 2010, we signed a definitive merger agreement to acquire all of the outstanding shares of 2SS Holdings, Inc. ("2SS"), developer of TaxACT digital tax preparation solutions, for $&lt;font class="_mt"&gt;287.5&lt;/font&gt; million in cash. In May 2011, the United States Department of Justice (DOJ) filed a civil antitrust lawsuit in the U.S. district court in Washington, D.C., (Case No. 1:11-cv-00948) against H&amp;amp;R Block and 2SS styled &lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;United States v. H&amp;amp;R Block, Inc., 2SS Holdings, Inc., and TA IX L.P., &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;to block our proposed acquisition of 2SS&lt;/font&gt;&lt;i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;. &lt;/font&gt;&lt;/i&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;A preliminary injunction hearing is set to occur in September 2011. There are no assurances that the DOJ's lawsuit will be resolved in our favor or that the transaction will be consummated.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In addition, we are from time to time party to investigations, claims and lawsuits not discussed herein arising out of our business operations. These investigations, claims and lawsuits include actions by state attorneys general, other state regulators, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others similarly situated. We believe we have meritorious defenses to each of these investigations, claims and lawsuits, and we are defending or intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances, however, the ultimate liability with respect to such matters is difficult to predict. In the event of an unfavorable outcome, the amounts we may be required to pay in the discharge of liabilities or settlements could have a material impact on our consolidated results of operations.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;We are also party to claims and lawsuits that we consider to be ordinary, routine litigation incidental to our business, including claims and lawsuits (collectively, "Other Claims") concerning the preparation of customers' income tax returns, the fees charged customers for various products and services, relationships with franchisees, intellectual property disputes, employment matters and contract disputes. While we cannot provide assurance that we will ultimately prevail in each instance, we believe the amount, if any, we are required to pay in the discharge of liabilities or settlements in these Other Claims will not have a material impact on our consolidated results of operations.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ScheduleOfLossContingenciesByContingencyTextBlock>
  <us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;14. Accounting Pronouncements&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In June 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2011-05, "Comprehensive Income (Topic 220): Statement of Comprehensive Income." Under the amendments in this guidance, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. This guidance eliminates the option to present the components of other comprehensive income as part of the statement of changes in stockholders' equity. The amendments in this guidance do not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. These amendments are effective for fiscal years beginning after December 15, 2011. Early adoption is permitted. We elected to adopt this guidance as of May 1, 2011, and it did not have an effect on our presentation of comprehensive income in our condensed consolidated financial statements.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In April 2011, the FASB issued Accounting Standards Update 2011-02, "Receivables (Topic 310) &amp;#8211; A Creditor's Determination of Whether a Restructuring is a Troubled Debt Restructuring." This guidance assists in determining if a loan modification qualifies as a TDR and requires that creditors must determine that a concession has been made and the borrower is having financial difficulties. We adopted this guidance as of May 1, 2011. We did not identify any new TDRs attributable to this new guidance and it did not have a material effect on our condensed consolidated financial statements.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In October 2009, the FASB issued Accounting Standards Update 2009-13, "Revenue Recognition (Topic 605) &amp;#8211; Multiple-Deliverable Revenue Arrangements." This guidance amends the criteria for separating consideration in multiple-deliverable arrangements to enable vendors to account for products or services (deliverables) separately rather than as a combined unit. This guidance establishes a selling price hierarchy for determining the selling price of a deliverable, which is based on: (1) vendor-specific objective evidence; (2) third-party evidence; or (3) estimates. This guidance also eliminates the residual method of allocation and requires that arrangement consideration be allocated at the inception of the arrangement to all deliverables using the relative selling price method. In addition, this guidance significantly expands required disclosures related to a vendor's new multiple-deliverable revenue arrangements. We adopted this guidance as of May 1, 2011 and it did not have a material effect on our condensed consolidated financial statements.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In December 2010, the FASB issued Accounting Standards Update 2010-28, "Intangibles &amp;#8211;Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts." The amendments affect reporting units whose carrying amount is zero or negative, and require performance of Step 2 of the goodwill impairment test if it is more likely than not that a goodwill impairment exists. In determining whether it is more likely than not that a goodwill impairment exists, a reporting unit would consider whether there are any adverse qualitative factors indicating that an impairment may exist. The qualitative factors are consistent with existing guidance. The reporting unit would evaluate if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. We adopted this guidance as of May 1, 2011 and it did not have a material effect on our condensed consolidated financial statements.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In December 2010, the FASB issued Accounting Standards Update 2010-29, "Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations." The amendments in this guidance specify that if a public entity presents comparative financial statements, the entity would disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only. Additionally, disclosures should be accompanied by a narrative description about the nature and amount of material, nonrecurring pro forma adjustments. We adopted this guidance as of May 1, 2011 and it did not have a material effect on our condensed consolidated financial statements.&lt;/font&gt;&lt;/p&gt;</us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock>
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&lt;td width="12%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="10%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="3%"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td width="6%"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"&gt;(in 000s)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan="8"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, beginning of the period&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;19,532&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;29,252&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Additions&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1,573&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;6,527&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Sales&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(3,722&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(8,827&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Writedowns&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(793&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(643&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Balance, end of the period&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;16,590&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;26,309&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfRealEstatePropertiesTableTextBlock>
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;13. Segment Information&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Results of our continuing operations by reportable operating segment are as follows:&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: right;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(in 000s)&lt;/font&gt;&lt;/p&gt;

&lt;div align="left"&gt;

&lt;table border="0" cellspacing="0"&gt;
&lt;tr&gt;&lt;td width="46%"&gt; &lt;/td&gt;
&lt;td width="4%"&gt; &lt;/td&gt;
&lt;td width="20%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;
&lt;td width="12%"&gt; &lt;/td&gt;
&lt;td width="9%"&gt; &lt;/td&gt;
&lt;td width="3%"&gt; &lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Three months ended July 31,&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2011&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2010&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Revenues:&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,425&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;91,645&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;167,263&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;174,710&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Corporate&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,946&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;8,119&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;267,634&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;274,474&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Pretax income (loss):&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Tax Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(169,483&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(174,624&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Business Services&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(92,541&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(433&lt;/font&gt;&lt;/td&gt;
&lt;td align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Corporate&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(31,118&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&amp;nbsp;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(32,260&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 1px solid;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr valign="bottom"&gt;&lt;td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Loss from continuing operations before tax benefit&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(293,142&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;$&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="right"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;(207,317&lt;/font&gt;&lt;/td&gt;
&lt;td style="border-bottom: #000000 3px double;" align="left"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
  <us-gaap:SegmentReportingInformationRevenue contextRef="Duration_5_1_2010_To_7_31_2010" unitRef="Unit13" decimals="-3">274474000</us-gaap:SegmentReportingInformationRevenue>
  <us-gaap:SegmentReportingInformationRevenue contextRef="Duration_5_1_2010_To_7_31_2010_us-gaap_ProductOrServiceAxis_hrb_BusinessServicesMember" unitRef="Unit13" decimals="-3">174710000</us-gaap:SegmentReportingInformationRevenue>
  <us-gaap:SegmentReportingInformationRevenue contextRef="Duration_5_1_2010_To_7_31_2010_us-gaap_ProductOrServiceAxis_hrb_CorporateMember" unitRef="Unit13" decimals="-3">8119000</us-gaap:SegmentReportingInformationRevenue>
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  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="Duration_5_1_2011_To_7_31_2011">&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;1. Summary of Significant Accounting Policies&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;div&gt;

&lt;div&gt;

&lt;div class="MetaData"&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Basis of Presentation&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The condensed consolidated balance sheet as of July 31, 2011, the condensed consolidated statements of operations and comprehensive income (loss) for the three months ended July 31, 2011 and 2010, and the condensed consolidated statements of cash flows for the three months ended July 31, 2011 and 2010 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows at July 31, 2011 and for all periods presented have been made.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;"H&amp;amp;R Block," "the Company," "we," "our" and "us" are used interchangeably to refer to H&amp;amp;R Block, Inc. or to H&amp;amp;R Block, Inc. and its subsidiaries, as appropriate to the context.&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&amp;nbsp;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our April 30, 2011 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2011 or for the year then ended, are derived from our April 30, 2011 Annual Report to Shareholders on Form 10-K.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;

&lt;div class="MetaData"&gt;

&lt;div&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Management Estimates&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the determination of our allowance for loan losses, potential losses from loan repurchase and indemnity obligations associated with our discontinued mortgage business, contingent losses associated with pending litigation, fair value of reporting units, valuation allowances based on future taxable income, reserves for uncertain tax positions, credit losses on receivable balances and related matters. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ materially from those estimates.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;

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&lt;div&gt;

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&lt;p style="text-align: left;"&gt;&lt;font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;Seasonality of Business&lt;/font&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;Our operating revenues are seasonal in nature with peak revenues occurring in the months of January through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
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&lt;p style="text-align: left;"&gt;&lt;b&gt;&lt;font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2"&gt;2. Subsequent Event&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: left;"&gt;&lt;font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2"&gt;In August 2011, our Board of Directors approved a non-binding letter of intent to sell substantially all assets of RSM McGladrey Business Services, Inc. (RSM) to McGladrey &amp;amp; Pullen LLP (M&amp;amp;P) which is described in a recently issued Form 8-K. The sale is dependent on, among other factors, the ability of M&amp;amp;P to raise financing for the purchase, and is expected to be completed by calendar year end. We also announced we are evaluating strategic alternatives for RSM EquiCo, Inc. (EquiCo). We recorded a $99.7 million impairment of goodwill in the first quarter for reporting units in our Business Services segment based on these events. These amounts related to the sale of RSM may fluctuate based on adjustments to the purchase price at closing as well as the additional realization of tax benefits related to the sale. M&amp;amp;P will also assume substantially all liabilities, including contingent payments and lease obligations.&lt;/font&gt;&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
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Total risk-based capital divided by risk-weighted assets.</link:footnote>
    <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-07" xml:lang="en-US">Classification of amounts as of April 30, 2011 have been restated to conform to the current period presentation. </link:footnote>
    <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-06" xml:lang="en-US"> No loans past due 90 days or more are still accruing interest</link:footnote>
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Tangible capital divided by tangible assets.</link:footnote>
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Tier 1 (core) capital divided by adjusted total assets.</link:footnote>
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Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.</link:footnote>
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<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>13
<FILENAME>hrb-20110731_cal.xml
<DESCRIPTION>EX-101 CALCULATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
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<!--Created on: 9/1/2011 8:54:26 AM-->
<!--Modified on: 9/1/2011 8:54:27 AM-->
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<!--Created on: 9/1/2011 8:54:26 AM-->
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PrepaidExpensesAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="hrb_PrepaidExpensesAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansAndLeasesReceivableNetReportedAmount" xlink:label="us-gaap_LoansAndLeasesReceivableNetReportedAmount" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansAndLeasesReceivableNetReportedAmount_lbl" xml:lang="en-US">Mortgage loans held for investment, less allowance for loan losses of $91,303 and $92,087</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableNetReportedAmount_lbl" xml:lang="en-US">Mortgage loans held for investment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LoansAndLeasesReceivableNetReportedAmount_lbl" xml:lang="en-US">Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableNetReportedAmount_lbl" xml:lang="en-US">Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, at cost less accumulated depreciation and amortization of $694,321 and $677,220</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property, Plant and Equipment, Net, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property, Plant and Equipment, Net, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, at cost, less accumulated depreciation and amortization of $694,321 and $677,220</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment under capital lease</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">Intangible assets, net1</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">Intangible Assets, Net (Excluding Goodwill), Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">Intangible assets and goodwill, net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill, ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill, beginning balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Identifiable assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS' EQUITY</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS' EQUITY</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CustomerDepositsCurrent" xlink:label="us-gaap_CustomerDepositsCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerDepositsCurrent" xlink:to="us-gaap_CustomerDepositsCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerDepositsCurrent_lbl" xml:lang="en-US">Deposits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CustomerDepositsCurrent_lbl" xml:lang="en-US">Customer banking deposits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CustomerDepositsCurrent_lbl" xml:lang="en-US">Deposits, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CustomerDepositsCurrent_lbl" xml:lang="en-US">Customer deposits</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accounts payable, accrued expenses and other current liabilities BS</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accounts payable, accrued expenses and other current liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued Liabilities, Current, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued salaries, wages and payroll taxes BS</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued salaries, wages and payroll taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Employee-related Liabilities, Current, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesCurrent" xlink:to="us-gaap_AccruedIncomeTaxesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedIncomeTaxesCurrent_lbl" xml:lang="en-US">Accrued income taxes BS</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedIncomeTaxesCurrent_lbl" xml:lang="en-US">Accrued income taxes</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DebtCurrent" xlink:label="us-gaap_DebtCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtCurrent" xlink:to="us-gaap_DebtCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtCurrent_lbl" xml:lang="en-US">Current portion of long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtCurrent_lbl" xml:lang="en-US">Current portion of long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtCurrent_lbl" xml:lang="en-US">Current portion of long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DebtCurrent_lbl" xml:lang="en-US">Current portion of long-term debt</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FederalHomeLoanBankAdvancesShortTerm" xlink:label="us-gaap_FederalHomeLoanBankAdvancesShortTerm" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalHomeLoanBankAdvancesShortTerm" xlink:to="us-gaap_FederalHomeLoanBankAdvancesShortTerm_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FederalHomeLoanBankAdvancesShortTerm_lbl" xml:lang="en-US">Current Federal Home Loan Bank borrowings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FederalHomeLoanBankAdvancesShortTerm_lbl" xml:lang="en-US">Federal Home Loan Bank borrowings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FederalHomeLoanBankAdvancesShortTerm_lbl" xml:lang="en-US">Federal Home Loan Bank borrowings</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligations" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtAndCapitalLeaseObligations" xlink:to="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xml:lang="en-US">Long-term debt and capital lease obligations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xml:lang="en-US">Long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xml:lang="en-US">Long-term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LongTermDebtAndCapitalLeaseObligations_lbl" xml:lang="en-US">Total long-term borrowings</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other noncurrent liabilities BS</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other noncurrent liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other noncurrent liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other liabilities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Liabilities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="us-gaap_CommitmentsAndContingencies" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and contingencies 2009</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and contingencies</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders' equity:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, no par, stated value $.01 per share, 800,000,000 shares authorized, shares issued of 412,440,599</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common Stock, Value, Issued, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common Stock, Value, Issued, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common Stock, Value, Issued, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional Paid in Capital, Common Stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional Paid in Capital, Common Stock, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional Paid in Capital, Common Stock, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained Earnings (Accumulated Deficit), Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained Earnings (Accumulated Deficit), Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained earnings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Retained Earnings (Accumulated Deficit), Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="us-gaap_TreasuryStockValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury Stock, Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Less treasury shares, at cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Less treasury shares, at cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury Stock, Value, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury Stock, Value, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Less treasury shares, at cost</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Ending Balances, Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Beginning Balances, Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total stockholders' equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Stockholders' equity</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Liabilities and Stockholders' Equity BS</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Liabilities and Stockholders' Equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and stockholders' equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and stockholders' equity</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for doubtful accounts</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for Doubtful Accounts Receivable, Current, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_lbl" xml:lang="en-US">Allowance for Doubtful Accounts Receivable, Current, Beginning Balance</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansAndLeasesReceivableAllowance" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableAllowance" xlink:to="us-gaap_LoansAndLeasesReceivableAllowance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance_lbl" xml:lang="en-US">Allowance for loan losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance_lbl" xml:lang="en-US">Less: Allowance for loan losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance_lbl" xml:lang="en-US">Less: Allowance for loan losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance_lbl" xml:lang="en-US">Balance, end of the period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance_lbl" xml:lang="en-US">Balance, beginning of the period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance_lbl" xml:lang="en-US">Less: Allowance for loan losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LoansAndLeasesReceivableAllowance_lbl" xml:lang="en-US">Loans and Leases Receivable, Allowance, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated depreciation and amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: Accumulated depreciation and amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less accumulated amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: Accumulated depreciation and amortization</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, stated value per share</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock shares issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common Stock, Shares, Issued, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Condensed Consolidated Statements Of Operations And Comprehensive Income (Loss)</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="us-gaap_RevenuesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SalesRevenueServicesNet" xlink:label="us-gaap_SalesRevenueServicesNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueServicesNet" xlink:to="us-gaap_SalesRevenueServicesNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueServicesNet_lbl" xml:lang="en-US">Service revenues</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_SalesRevenueServicesNet_lbl" xml:lang="en-US">Sales Revenue, Services, Net, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherSalesRevenueNet" xlink:label="us-gaap_OtherSalesRevenueNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherSalesRevenueNet" xlink:to="us-gaap_OtherSalesRevenueNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherSalesRevenueNet_lbl" xml:lang="en-US">Product and other revenues</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherSalesRevenueNet_lbl" xml:lang="en-US">Product and other revenues</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestIncomeOperating" xlink:label="us-gaap_InterestIncomeOperating" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeOperating" xlink:to="us-gaap_InterestIncomeOperating_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestIncomeOperating_lbl" xml:lang="en-US">Interest income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestIncomeOperating_lbl" xml:lang="en-US">Interest Income</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total revenues</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total revenues</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CostsAndExpensesAbstract" xlink:label="us-gaap_CostsAndExpensesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl" xml:lang="en-US">Expenses:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SalariesAndWages" xlink:label="us-gaap_SalariesAndWages" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalariesAndWages" xlink:to="us-gaap_SalariesAndWages_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalariesAndWages_lbl" xml:lang="en-US">Compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SalariesAndWages_lbl" xml:lang="en-US">Compensation and benefits</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_OccupancyAndEquipment" xlink:label="hrb_OccupancyAndEquipment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_OccupancyAndEquipment" xlink:to="hrb_OccupancyAndEquipment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_OccupancyAndEquipment_lbl" xml:lang="en-US">Occupancy And Equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_OccupancyAndEquipment_lbl" xml:lang="en-US">Occupancy And Equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_OccupancyAndEquipment_lbl" xml:lang="en-US">Occupancy and equipment</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization of property and equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ProvisionForBadDebtAndLoanLosses" xlink:label="hrb_ProvisionForBadDebtAndLoanLosses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ProvisionForBadDebtAndLoanLosses" xlink:to="hrb_ProvisionForBadDebtAndLoanLosses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ProvisionForBadDebtAndLoanLosses_lbl" xml:lang="en-US">Provision For Bad Debt And Loan Losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ProvisionForBadDebtAndLoanLosses_lbl" xml:lang="en-US">Provision For Bad Debt And Loan Losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ProvisionForBadDebtAndLoanLosses_lbl" xml:lang="en-US">Provision for bad debt and loan losses</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest Expense, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherCostOfOperatingRevenue" xlink:label="us-gaap_OtherCostOfOperatingRevenue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostOfOperatingRevenue" xlink:to="us-gaap_OtherCostOfOperatingRevenue_lbl" />
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    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax_lbl" xml:lang="en-US">Change in unrealized gain on available-for-sale securities, net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">Change in foreign currency translation adjustments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">Change in foreign currency translation adjustments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">Unrealized translation gain (loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">Change in foreign currency translation adjustments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease_lbl" xml:lang="en-US">Change in foreign currency translation adjustments</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive income (loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive loss</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Condensed Consolidated Statements Of Cash Flows</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by operating activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) operating activities:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsToAcquireAvailableForSaleSecurities" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecurities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireAvailableForSaleSecurities" xlink:to="us-gaap_PaymentsToAcquireAvailableForSaleSecurities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecurities_lbl" xml:lang="en-US">Payments to Acquire Available-for-sale Securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecurities_lbl" xml:lang="en-US">Purchases of available-for-sale securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecurities_lbl" xml:lang="en-US">Purchases of AFS securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecurities_lbl" xml:lang="en-US">Purchases of available-for-sale securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecurities_lbl" xml:lang="en-US">Payments to Acquire Available-for-sale Securities, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsForProceedsFromLoansReceivable" xlink:label="us-gaap_PaymentsForProceedsFromLoansReceivable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromLoansReceivable" xlink:to="us-gaap_PaymentsForProceedsFromLoansReceivable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForProceedsFromLoansReceivable_lbl" xml:lang="en-US">Principal repayments on mortgage loans held for investment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForProceedsFromLoansReceivable_lbl" xml:lang="en-US">Principal repayments on mortgage loans held for investment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_PaymentsForProceedsFromLoansReceivable_lbl" xml:lang="en-US">Mortgage loans originated for investment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForProceedsFromLoansReceivable_lbl" xml:lang="en-US">Mortgage loans originated for investment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PaymentsForProceedsFromLoansReceivable_lbl" xml:lang="en-US">Payments for (Proceeds from) Loans Receivable, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of property and equipment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of property and equipment, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase property &amp; equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase property &amp; equipment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Capital expenditures</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US">Payments made for business acquisitions, net of cash acquired</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US">Payments made for business acquisitions, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US">Payments made for business acquisitions, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_lbl" xml:lang="en-US">Payments made for business acquisitions, net of cash acquired</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested" xlink:label="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested" xlink:to="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested_lbl" xml:lang="en-US">Proceeds from sale of businesses, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested_lbl" xml:lang="en-US">Proceeds from sales of businesses, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested_lbl" xml:lang="en-US">Proceeds from Divestiture of Businesses, Net of Cash Divested, Total</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_FranchiseLoansAbstract" xlink:label="hrb_FranchiseLoansAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_FranchiseLoansAbstract" xlink:to="hrb_FranchiseLoansAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_FranchiseLoansAbstract_lbl" xml:lang="en-US">Franchise loans: [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_FranchiseLoansAbstract_lbl" xml:lang="en-US">Franchise loans: [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_FranchiseLoansAbstract_lbl" xml:lang="en-US">Franchise loans:</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PaymentsForLoansMadeToFranchisees" xlink:label="hrb_PaymentsForLoansMadeToFranchisees" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PaymentsForLoansMadeToFranchisees" xlink:to="hrb_PaymentsForLoansMadeToFranchisees_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PaymentsForLoansMadeToFranchisees_lbl" xml:lang="en-US">Payments For Loans Made To Franchisees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PaymentsForLoansMadeToFranchisees_lbl" xml:lang="en-US">Payments For Loans Made To Franchisees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="hrb_PaymentsForLoansMadeToFranchisees_lbl" xml:lang="en-US">Loans funded</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="hrb_PaymentsForLoansMadeToFranchisees_lbl" xml:lang="en-US">Loans made to franchisees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PaymentsForLoansMadeToFranchisees_lbl" xml:lang="en-US">Loans made to franchisees</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ProceedsFromCollectionOfFranchiseLoansReceivable" xlink:label="hrb_ProceedsFromCollectionOfFranchiseLoansReceivable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ProceedsFromCollectionOfFranchiseLoansReceivable" xlink:to="hrb_ProceedsFromCollectionOfFranchiseLoansReceivable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ProceedsFromCollectionOfFranchiseLoansReceivable_lbl" xml:lang="en-US">Proceeds from Collection of Franchise Loans Receivable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ProceedsFromCollectionOfFranchiseLoansReceivable_lbl" xml:lang="en-US">Proceeds from Collection of Franchise Loans Receivable</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ProceedsFromCollectionOfFranchiseLoansReceivable_lbl" xml:lang="en-US">Payments received</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="hrb_ProceedsFromCollectionOfFranchiseLoansReceivable_lbl" xml:lang="en-US">Repayments from franchisees</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:to="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US">Payments for (Proceeds from) Other Investing Activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US">Other, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US">Other, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US">Other, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_lbl" xml:lang="en-US">Other, net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash (used in) investing activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash provided by (used in) investing activities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInDeposits" xlink:label="us-gaap_IncreaseDecreaseInDeposits" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDeposits" xlink:to="us-gaap_IncreaseDecreaseInDeposits_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDeposits_lbl" xml:lang="en-US">Customer banking deposits, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncreaseDecreaseInDeposits_lbl" xml:lang="en-US">Increase (Decrease) in Deposits, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsOfDividends" xlink:label="us-gaap_PaymentsOfDividends" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDividends" xlink:to="us-gaap_PaymentsOfDividends_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDividends_lbl" xml:lang="en-US">Dividends paid</label>
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    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Net increase (decrease) in cash and cash equivalents</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">Net decrease in cash and cash equivalents</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" />
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Income taxes paid</label>
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    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestPaid" xlink:label="us-gaap_InterestPaid" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US">Interest paid on borrowings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US">Interest Paid, Total</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_InterestPaidOnDeposits" xlink:to="hrb_InterestPaidOnDeposits_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_InterestPaidOnDeposits_lbl" xml:lang="en-US">Interest paid to customers based on their deposit balances.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_InterestPaidOnDeposits_lbl" xml:lang="en-US">Interest paid on deposits</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TransferOfOtherRealEstate" xlink:label="us-gaap_TransferOfOtherRealEstate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TransferOfOtherRealEstate" xlink:to="us-gaap_TransferOfOtherRealEstate_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TransferOfOtherRealEstate_lbl" xml:lang="en-US">Transfers of foreclosed loans to other assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TransferOfOtherRealEstate_lbl" xml:lang="en-US">Transfers of foreclosed loans to other assets</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_SummaryOfSignificantAccountingPoliciesAbstract" xlink:label="hrb_SummaryOfSignificantAccountingPoliciesAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_SummaryOfSignificantAccountingPoliciesAbstract" xlink:to="hrb_SummaryOfSignificantAccountingPoliciesAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_SummaryOfSignificantAccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary Of Significant Accounting Policies</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">Significant Accounting Policies</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">Summary Of Significant Accounting Policies</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="us-gaap_SubsequentEventsAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Event</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="us-gaap_SubsequentEventsTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">Subsequent Event</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_EarningsLossPerShareAndStockholdersEquityAbstract" xlink:label="hrb_EarningsLossPerShareAndStockholdersEquityAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_EarningsLossPerShareAndStockholdersEquityAbstract" xlink:to="hrb_EarningsLossPerShareAndStockholdersEquityAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_EarningsLossPerShareAndStockholdersEquityAbstract_lbl" xml:lang="en-US">Earnings Loss Per Share And Stockholders Equity [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_EarningsLossPerShareAndStockholdersEquityAbstract_lbl" xml:lang="en-US">Loss Per Share And Stockholders' Equity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_EarningsLossPerShareAndStockholdersEquityAbstract_lbl" xml:lang="en-US">Earnings Per Share</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="us-gaap_EarningsPerShareTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US">Earnings Per Share [Text Block]</label>
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    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsAndNotesReceivableUnclassifiedAbstract" xlink:label="us-gaap_AccountsAndNotesReceivableUnclassifiedAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsAndNotesReceivableUnclassifiedAbstract_lbl" xml:lang="en-US">Receivables</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:label="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:to="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_lbl" xml:lang="en-US">LoansNotesTradeAndOtherReceivablesDisclosureTextBlock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_lbl" xml:lang="en-US">Receivables</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract" xlink:label="hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract_lbl" xml:lang="en-US">Mortgage Loans Held For Investment And Related Assets [Abstract]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract_lbl" xml:lang="en-US">Mortgage Loans Held For Investment And Related Assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MortgageLoansOnRealEstateByLoanDisclosureTextBlock" xlink:label="us-gaap_MortgageLoansOnRealEstateByLoanDisclosureTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageLoansOnRealEstateByLoanDisclosureTextBlock_lbl" xml:lang="en-US">Mortgage Loans on Real Estate by Loan Disclosure</label>
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    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="us-gaap_FairValueDisclosuresAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresAbstract" xlink:to="us-gaap_FairValueDisclosuresAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresAbstract_lbl" xml:lang="en-US">Assets and Liabilities Measured at Fair Value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock" xlink:label="us-gaap_FairValueDisclosuresTextBlock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresTextBlock_lbl" xml:lang="en-US">Fair Value Disclosures Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueDisclosuresTextBlock_lbl" xml:lang="en-US">Assets and Liabilities Measured at Fair Value</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of Allowance for Doubtful Accounts [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule Of Allowance For Doubtful Accounts</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock" xlink:label="hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of Activity in the Allowance for Doubtful Accounts [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of Activity in the Allowance for Doubtful Accounts [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule Of Activity In The Allowance For Doubtful Accounts</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfMortgageLoanPortfolioTextBlock" xlink:label="hrb_ScheduleOfMortgageLoanPortfolioTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfMortgageLoanPortfolioTextBlock" xlink:to="hrb_ScheduleOfMortgageLoanPortfolioTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfMortgageLoanPortfolioTextBlock_lbl" xml:lang="en-US">Schedule of mortgage loan portfolio [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfMortgageLoanPortfolioTextBlock_lbl" xml:lang="en-US">Schedule of mortgage loan portfolio [Text block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfMortgageLoanPortfolioTextBlock_lbl" xml:lang="en-US">Schedule Of Mortgage Loan Portfolio</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfAllowanceForLoanLossesTextBlock" xlink:label="hrb_ScheduleOfAllowanceForLoanLossesTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfAllowanceForLoanLossesTextBlock" xlink:to="hrb_ScheduleOfAllowanceForLoanLossesTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfAllowanceForLoanLossesTextBlock_lbl" xml:lang="en-US">Schedule Of Allowance For Loan Losses [Text block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfAllowanceForLoanLossesTextBlock_lbl" xml:lang="en-US">Schedule Of Allowance For Loan Losses [Text block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfAllowanceForLoanLossesTextBlock_lbl" xml:lang="en-US">Schedule Of Allowance For Loan Losses</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfPortfolioBalanceTextBlock" xlink:label="hrb_ScheduleOfPortfolioBalanceTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfPortfolioBalanceTextBlock" xlink:to="hrb_ScheduleOfPortfolioBalanceTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfPortfolioBalanceTextBlock_lbl" xml:lang="en-US">Schedule of Portfolio Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfPortfolioBalanceTextBlock_lbl" xml:lang="en-US">Schedule of Portfolio Balance [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfPortfolioBalanceTextBlock_lbl" xml:lang="en-US">Schedule Of Portfolio Balance</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock" xlink:label="hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock" xlink:to="hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock_lbl" xml:lang="en-US">Schedule of Portfolio Balance and Related Allowance [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock_lbl" xml:lang="en-US">Schedule of Portfolio Balance and Related Allowance [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock_lbl" xml:lang="en-US">Schedule Of Portfolio Balance And Related Allowance</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock" xlink:label="hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock" xlink:to="hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock_lbl" xml:lang="en-US">Schedule of Credit Quality Indicators and Portfolio Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock_lbl" xml:lang="en-US">Schedule of Credit Quality Indicators and Portfolio Balance [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock_lbl" xml:lang="en-US">Schedule Of Credit Quality Indicators And Portfolio Balance</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfPastDueMortgageLoans" xlink:label="hrb_ScheduleOfPastDueMortgageLoans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfPastDueMortgageLoans" xlink:to="hrb_ScheduleOfPastDueMortgageLoans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfPastDueMortgageLoans_lbl" xml:lang="en-US">Schedule Of Past Due Mortgage Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfPastDueMortgageLoans_lbl" xml:lang="en-US">Schedule Of Past Due Mortgage Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfPastDueMortgageLoans_lbl" xml:lang="en-US">Schedule Of Past Due Mortgage Loans</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfNonAccrualLoansTableTextBlock" xlink:label="hrb_ScheduleOfNonAccrualLoansTableTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfNonAccrualLoansTableTextBlock" xlink:to="hrb_ScheduleOfNonAccrualLoansTableTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfNonAccrualLoansTableTextBlock_lbl" xml:lang="en-US">Schedule Of Non Accrual Loans [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfNonAccrualLoansTableTextBlock_lbl" xml:lang="en-US">Schedule Of Non Accrual Loans [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfNonAccrualLoansTableTextBlock_lbl" xml:lang="en-US">Schedule Of Non-Accrual Loans</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfImpairedLoansTextBlock" xlink:label="hrb_ScheduleOfImpairedLoansTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfImpairedLoansTextBlock" xlink:to="hrb_ScheduleOfImpairedLoansTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfImpairedLoansTextBlock_lbl" xml:lang="en-US">Schedule Of Impaired Loans [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfImpairedLoansTextBlock_lbl" xml:lang="en-US">Schedule Of Impaired Loans [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfImpairedLoansTextBlock_lbl" xml:lang="en-US">Information Related To Impaired Loans</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock" xlink:label="hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock" xlink:to="hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock_lbl" xml:lang="en-US">Schedule Of Allowance For Impaired Loans [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock_lbl" xml:lang="en-US">Schedule Of Allowance For Impaired Loans [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock_lbl" xml:lang="en-US">Schedule Of Allowance For Impaired Loans</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock" xlink:label="hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock" xlink:to="hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Real Estate Properties Non Performing Assets [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Real Estate Properties Non Performing Assets [Table Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock_lbl" xml:lang="en-US">Information Related To Activities Of Non-Performing Assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock" xlink:label="us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock" xlink:to="us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock_lbl" xml:lang="en-US">Schedule Of RealEstate Properties Table Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock_lbl" xml:lang="en-US">Schedule Of Real Estate Owned</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueMeasurementInputsDisclosureTextBlock" xlink:label="us-gaap_FairValueMeasurementInputsDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementInputsDisclosureTextBlock" xlink:to="us-gaap_FairValueMeasurementInputsDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementInputsDisclosureTextBlock_lbl" xml:lang="en-US">Fair Value, Measurement Inputs, Disclosure [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementInputsDisclosureTextBlock_lbl" xml:lang="en-US">Fair Value Assets And Liabilities Measured At Fair Value On A Recurring And Non-Recurring Basis</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:label="us-gaap_FairValueByBalanceSheetGroupingTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByBalanceSheetGroupingTextBlock" xlink:to="us-gaap_FairValueByBalanceSheetGroupingTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByBalanceSheetGroupingTextBlock_lbl" xml:lang="en-US">Fair Value, by Balance Sheet Grouping [Text Block]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueByBalanceSheetGroupingTextBlock_lbl" xml:lang="en-US">Fair Value Of Financial Instruments</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfGoodwillTextBlock" xlink:label="us-gaap_ScheduleOfGoodwillTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfGoodwillTextBlock" xlink:to="us-gaap_ScheduleOfGoodwillTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfGoodwillTextBlock_lbl" xml:lang="en-US">Schedule Of Goodwill</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfGoodwillTextBlock_lbl" xml:lang="en-US">Goodwill</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock_lbl" xml:lang="en-US">Schedule Of Intangible Assets</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock" xlink:label="hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock" xlink:to="hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock_lbl" xml:lang="en-US">Schedule Of Interest Income Expense By Type [TextBlock]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock_lbl" xml:lang="en-US">Schedule Of Interest Income Expense By Type [TextBlock]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock_lbl" xml:lang="en-US">Interest Income And Expense Of Continuing Operations</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_HrbBankSRegulatoryCapitalRequirementsTextblock" xlink:label="hrb_HrbBankSRegulatoryCapitalRequirementsTextblock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_HrbBankSRegulatoryCapitalRequirementsTextblock" xlink:to="hrb_HrbBankSRegulatoryCapitalRequirementsTextblock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_HrbBankSRegulatoryCapitalRequirementsTextblock_lbl" xml:lang="en-US">HRB Bank's Regulatory Capital Requirements [Textblock]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_HrbBankSRegulatoryCapitalRequirementsTextblock_lbl" xml:lang="en-US">HRB Bank's Regulatory Capital Requirements [Textblock]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_HrbBankSRegulatoryCapitalRequirementsTextblock_lbl" xml:lang="en-US">HRB Bank's Regulatory Capital Requirements</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenueByArrangementDisclosureTextBlock" xlink:label="us-gaap_DeferredRevenueByArrangementDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueByArrangementDisclosureTextBlock" xlink:to="us-gaap_DeferredRevenueByArrangementDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueByArrangementDisclosureTextBlock_lbl" xml:lang="en-US">Schedule Of Deferred Revenue Related To The Peace Of Mind Program</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommitmentsDisclosureTextBlock" xlink:label="us-gaap_CommitmentsDisclosureTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsDisclosureTextBlock" xlink:to="us-gaap_CommitmentsDisclosureTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsDisclosureTextBlock_lbl" xml:lang="en-US">Schedule Of Contractual Obligations And Commitments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsDisclosureTextBlock_lbl" xml:lang="en-US">Schedule Of Contractual Obligations And Commitments</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ClaimsReceivedByLoanOriginationYearTextBlock" xlink:label="hrb_ClaimsReceivedByLoanOriginationYearTextBlock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ClaimsReceivedByLoanOriginationYearTextBlock" xlink:to="hrb_ClaimsReceivedByLoanOriginationYearTextBlock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ClaimsReceivedByLoanOriginationYearTextBlock_lbl" xml:lang="en-US">Claims received by loan origination year text block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ClaimsReceivedByLoanOriginationYearTextBlock_lbl" xml:lang="en-US">Claims Received By Loan Origination Year Text Block</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ClaimsReceivedByLoanOriginationYearTextBlock_lbl" xml:lang="en-US">Claims Received By Loan Origination Year</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_RollforwardOfReserveForLossesOnRepurchases" xlink:label="hrb_RollforwardOfReserveForLossesOnRepurchases" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_RollforwardOfReserveForLossesOnRepurchases" xlink:to="hrb_RollforwardOfReserveForLossesOnRepurchases_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_RollforwardOfReserveForLossesOnRepurchases_lbl" xml:lang="en-US">Rollforward of reserve for losses on repurchases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_RollforwardOfReserveForLossesOnRepurchases_lbl" xml:lang="en-US">Rollforward Of Reserve For Losses On Repurchases</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfCondensedConsolidatingStatementOfOperationsTextblock_lbl" xml:lang="en-US">Schedule of Condensed Consolidating Statement of Operations [Textblock]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfCondensedConsolidatingStatementOfOperationsTextblock_lbl" xml:lang="en-US">Schedule of Condensed Consolidating Statement of Operations [Textblock]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfCondensedConsolidatingBalanceSheetTextblock_lbl" xml:lang="en-US">Schedule of Condensed Consolidating Balance Sheet [Textblock]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfCondensedConsolidatingStatementOfCashFlowsTextblock_lbl" xml:lang="en-US">Schedule of Condensed Consolidating Statement of Cash Flows [Textblock]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfCondensedConsolidatingStatementOfCashFlowsTextblock_lbl" xml:lang="en-US">Schedule of Condensed Consolidating Statement of Cash Flows [Textblock]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Antidilutive stock options excluded from diluted earnings per share</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Common stock shares issued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Employee stock purchases and vesting of nonvested shares</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl" xml:lang="en-US">Repurchased and retired H&amp;R Block common stock, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl" xml:lang="en-US">Retirement of common shares, shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl" xml:lang="en-US">Stock repurchased and retired during period shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_lbl" xml:lang="en-US">Retirement of common shares, shares</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US">Retirement of common shares, value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US">Retirement of common shares, value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US">Stock repurchased and retired during period value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US">Repurchased and retired H&amp;R Block common stock, value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockRepurchasedDuringPeriodShares" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares_lbl" xml:lang="en-US">Stock Repurchased During Period, Shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares_lbl" xml:lang="en-US">Purchase of H&amp;R Block common stock, shares</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockRepurchasedDuringPeriodValue" xlink:label="us-gaap_StockRepurchasedDuringPeriodValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedDuringPeriodValue" xlink:to="us-gaap_StockRepurchasedDuringPeriodValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedDuringPeriodValue_lbl" xml:lang="en-US">Stock Repurchased During Period, Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedDuringPeriodValue_lbl" xml:lang="en-US">Purchase of H&amp;R Block common stock, value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Stock options granted in period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Shares, Granted</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Nonvested shares granted in period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Shares, Granted</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share Based Compensation Share Based Payment Award Equity Instruments Options Grants In Period Weighted Average Grant Date Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share Based Compensation Share Based Payment Award Equity Instruments Options Grants In Period Weighted Average Grant Date Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">The weighted average fair value of options granted</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average fair value of options granted</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost_lbl" xml:lang="en-US">Stock-based compensation expense total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost_lbl" xml:lang="en-US">Stock-based compensation expense of our continuing operations</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions" xlink:label="hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions" xlink:to="hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions_lbl" xml:lang="en-US">Employee Service Share Based Compensation Unrecognized Compensation Cost On Stock Options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions_lbl" xml:lang="en-US">Employee Service Share Based Compensation Unrecognized Compensation Cost On Stock Options</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions_lbl" xml:lang="en-US">Unrecognized compensation cost, options</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" xml:lang="en-US">Unrecognized compensation cost, nonvested shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_lbl" xml:lang="en-US">Unrecognized compensation costs</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_EarningsAllocatedToParticipatingSecurities" xlink:label="hrb_EarningsAllocatedToParticipatingSecurities" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_EarningsAllocatedToParticipatingSecurities_lbl" xml:lang="en-US">Earnings Allocated To Participating Securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_EarningsAllocatedToParticipatingSecurities_lbl" xml:lang="en-US">Earnings Allocated To Participating Securities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_EarningsAllocatedToParticipatingSecurities_lbl" xml:lang="en-US">Amounts allocated to participating securities (nonvested shares)</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss from continuing operations attributable to common shareholders</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss from continuing operations attributable to common shareholders</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted average shares outstanding</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic weighted average common shares</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Weighted Average Number Diluted Shares Outstanding Adjustment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Potential dilutive shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Weighted Average Number Diluted Shares Outstanding Adjustment, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Dilutive weighted average common shares</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Dilutive weighted average common shares</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Earnings Per Share Abstract</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Loss per share from continuing operations:</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsPerBasicShare" xlink:to="us-gaap_IncomeLossFromContinuingOperationsPerBasicShare_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerBasicShare_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations, Per Outstanding Share</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerBasicShare_lbl" xml:lang="en-US">Net income from continuing operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerBasicShare_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations, Per Outstanding Share, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerBasicShare_lbl" xml:lang="en-US">Basic</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare" xlink:to="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare_lbl" xml:lang="en-US">Diluted</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare_lbl" xml:lang="en-US">Net income from continuing operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare_lbl" xml:lang="en-US">Net income (loss) from continuing operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare_lbl" xml:lang="en-US">Net income (loss) from continuing operations</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_lbl" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest" xlink:label="us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest" xlink:to="us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest_lbl" xml:lang="en-US">90+ days past due, non-accrual</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest_lbl" xml:lang="en-US">Non accrual status loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest_lbl" xml:lang="en-US">Interest income on impaired loans recognized on a cash basis on non-accrual status</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NotesReceivableNet" xlink:label="us-gaap_NotesReceivableNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesReceivableNet" xlink:to="us-gaap_NotesReceivableNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesReceivableNet_lbl" xml:lang="en-US">Notes, Loans and Financing Receivable, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesReceivableNet_lbl" xml:lang="en-US">Receivables, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NotesReceivableNet_lbl" xml:lang="en-US">Receivables, net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis" xlink:label="us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis" xlink:to="us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable by Receivable Type [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ReceivableTypeDomain" xlink:label="us-gaap_ReceivableTypeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivableTypeDomain" xlink:to="us-gaap_ReceivableTypeDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivableTypeDomain_lbl" xml:lang="en-US">Receivable Type [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_BusinessServicesReceivablesMember" xlink:label="hrb_BusinessServicesReceivablesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_BusinessServicesReceivablesMember" xlink:to="hrb_BusinessServicesReceivablesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_BusinessServicesReceivablesMember_lbl" xml:lang="en-US">Business Services Receivables [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_BusinessServicesReceivablesMember_lbl" xml:lang="en-US">Business Services Receivables [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LoansToFranchiseesMember" xlink:label="hrb_LoansToFranchiseesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LoansToFranchiseesMember" xlink:to="hrb_LoansToFranchiseesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LoansToFranchiseesMember_lbl" xml:lang="en-US">Loans to Franchisees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LoansToFranchiseesMember_lbl" xml:lang="en-US">Loans To Franchisees [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ReceivablesForTaxPreparationAndRelatedFeesMember" xlink:label="hrb_ReceivablesForTaxPreparationAndRelatedFeesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ReceivablesForTaxPreparationAndRelatedFeesMember" xlink:to="hrb_ReceivablesForTaxPreparationAndRelatedFeesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ReceivablesForTaxPreparationAndRelatedFeesMember_lbl" xml:lang="en-US">Receivables for Tax Preparation and Related Fees</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ReceivablesForTaxPreparationAndRelatedFeesMember_lbl" xml:lang="en-US">Receivables For Tax Preparation And Related Fees [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_EmeraldAdvanceLinesOfCreditMember" xlink:label="hrb_EmeraldAdvanceLinesOfCreditMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_EmeraldAdvanceLinesOfCreditMember" xlink:to="hrb_EmeraldAdvanceLinesOfCreditMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_EmeraldAdvanceLinesOfCreditMember_lbl" xml:lang="en-US">Emerald Advance Lines of Credit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_EmeraldAdvanceLinesOfCreditMember_lbl" xml:lang="en-US">Emerald Advance Lines Of Credit [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_RoyaltiesFromFranchiseesMember" xlink:label="hrb_RoyaltiesFromFranchiseesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_RoyaltiesFromFranchiseesMember" xlink:to="hrb_RoyaltiesFromFranchiseesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_RoyaltiesFromFranchiseesMember_lbl" xml:lang="en-US">Royalties from Franchisees [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_RoyaltiesFromFranchiseesMember_lbl" xml:lang="en-US">Royalties From Franchisees [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TaxClientReceivablesMember" xlink:label="hrb_TaxClientReceivablesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TaxClientReceivablesMember" xlink:to="hrb_TaxClientReceivablesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TaxClientReceivablesMember_lbl" xml:lang="en-US">Tax Client Receivables</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TaxClientReceivablesMember_lbl" xml:lang="en-US">Tax Client Receivables - RALs [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_OtherReceivablesMember" xlink:label="hrb_OtherReceivablesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_OtherReceivablesMember" xlink:to="hrb_OtherReceivablesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_OtherReceivablesMember_lbl" xml:lang="en-US">Other Receivables [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_OtherReceivablesMember_lbl" xml:lang="en-US">Other [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NotesAndLoansReceivableGrossCurrent" xlink:label="us-gaap_NotesAndLoansReceivableGrossCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansReceivableGrossCurrent" xlink:to="us-gaap_NotesAndLoansReceivableGrossCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesAndLoansReceivableGrossCurrent_lbl" xml:lang="en-US">Notes, Loans and Financing Receivable, Gross, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesAndLoansReceivableGrossCurrent_lbl" xml:lang="en-US">Financing receivables, current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NotesAndLoansReceivableGrossCurrent_lbl" xml:lang="en-US">Receivables, gross</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NotesAndLoansReceivableNetCurrent" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansReceivableNetCurrent" xlink:to="us-gaap_NotesAndLoansReceivableNetCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_lbl" xml:lang="en-US">Notes, Loans and Financing Receivable, Net, Current</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_lbl" xml:lang="en-US">Short-term</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NotesAndLoansReceivableNetCurrent_lbl" xml:lang="en-US">Notes, Loans and Financing Receivable, Net, Current, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:label="us-gaap_NotesAndLoansReceivableNetNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:to="us-gaap_NotesAndLoansReceivableNetNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesAndLoansReceivableNetNoncurrent_lbl" xml:lang="en-US">Notes, Loans and Financing Receivable, Net, Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NotesAndLoansReceivableNetNoncurrent_lbl" xml:lang="en-US">Long-term</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NotesAndLoansReceivableNetNoncurrent_lbl" xml:lang="en-US">Notes, Loans and Financing Receivable, Net, Noncurrent, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfFairValueOffBalanceSheetRisksTable" xlink:label="us-gaap_ScheduleOfFairValueOffBalanceSheetRisksTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFairValueOffBalanceSheetRisksTable" xlink:to="us-gaap_ScheduleOfFairValueOffBalanceSheetRisksTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFairValueOffBalanceSheetRisksTable_lbl" xml:lang="en-US">Schedule of Fair Value, Off-balance Sheet Risks [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueOffBalanceSheetRisksByFinancialInstrumentAxis" xlink:label="us-gaap_FairValueOffBalanceSheetRisksByFinancialInstrumentAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOffBalanceSheetRisksByFinancialInstrumentAxis" xlink:to="us-gaap_FairValueOffBalanceSheetRisksByFinancialInstrumentAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOffBalanceSheetRisksByFinancialInstrumentAxis_lbl" xml:lang="en-US">Fair Value, Off-balance Sheet Risks by Financial Instrument [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueOffBalanceSheetRisksFinancialInstrumentsDomain" xlink:label="us-gaap_FairValueOffBalanceSheetRisksFinancialInstrumentsDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOffBalanceSheetRisksFinancialInstrumentsDomain" xlink:to="us-gaap_FairValueOffBalanceSheetRisksFinancialInstrumentsDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOffBalanceSheetRisksFinancialInstrumentsDomain_lbl" xml:lang="en-US">Fair Value, Off-balance Sheet Risks, Financial Instruments [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_CreditQualityIndicatorCurrentYearOfOriginationMember" xlink:label="hrb_CreditQualityIndicatorCurrentYearOfOriginationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_CreditQualityIndicatorCurrentYearOfOriginationMember" xlink:to="hrb_CreditQualityIndicatorCurrentYearOfOriginationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_CreditQualityIndicatorCurrentYearOfOriginationMember_lbl" xml:lang="en-US">Credit Quality Indicator Current Year of origination [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_CreditQualityIndicatorCurrentYearOfOriginationMember_lbl" xml:lang="en-US">Year Of Origination 2011 [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_CreditQualityIndicatorOneYearFormOriginationMember" xlink:label="hrb_CreditQualityIndicatorOneYearFormOriginationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_CreditQualityIndicatorOneYearFormOriginationMember" xlink:to="hrb_CreditQualityIndicatorOneYearFormOriginationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_CreditQualityIndicatorOneYearFormOriginationMember_lbl" xml:lang="en-US">Credit Quality Indicator One Year Form Origination [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_CreditQualityIndicatorOneYearFormOriginationMember_lbl" xml:lang="en-US">Year Of Origination 2010 [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_CreditQualityIndicatorTwoYearFormOriginationMember" xlink:label="hrb_CreditQualityIndicatorTwoYearFormOriginationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_CreditQualityIndicatorTwoYearFormOriginationMember" xlink:to="hrb_CreditQualityIndicatorTwoYearFormOriginationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_CreditQualityIndicatorTwoYearFormOriginationMember_lbl" xml:lang="en-US">Credit Quality Indicator Two Year Form Origination [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_CreditQualityIndicatorTwoYearFormOriginationMember_lbl" xml:lang="en-US">Year Of Origination 2009 [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_CreditQualityIndicatorThreeYearAndPriorFormOriginationMember" xlink:label="hrb_CreditQualityIndicatorThreeYearAndPriorFormOriginationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_CreditQualityIndicatorThreeYearAndPriorFormOriginationMember" xlink:to="hrb_CreditQualityIndicatorThreeYearAndPriorFormOriginationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_CreditQualityIndicatorThreeYearAndPriorFormOriginationMember_lbl" xml:lang="en-US">Credit Quality Indicator Three Year and Prior Form Origination [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_CreditQualityIndicatorThreeYearAndPriorFormOriginationMember_lbl" xml:lang="en-US">Year Of Origination 2008 And Prior [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_RevolvingLoansMember" xlink:label="hrb_RevolvingLoansMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_RevolvingLoansMember" xlink:to="hrb_RevolvingLoansMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_RevolvingLoansMember_lbl" xml:lang="en-US">Revolving Loans [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_RevolvingLoansMember_lbl" xml:lang="en-US">Revolving Loans [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansAndLeasesReceivableCommercial" xlink:label="us-gaap_LoansAndLeasesReceivableCommercial" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableCommercial" xlink:to="us-gaap_LoansAndLeasesReceivableCommercial_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansAndLeasesReceivableCommercial_lbl" xml:lang="en-US">Loans and Leases Receivable, Gross, Commercial</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableCommercial_lbl" xml:lang="en-US">Receivables, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LoansAndLeasesReceivableCommercial_lbl" xml:lang="en-US">Loans and Leases Receivable, Gross, Commercial, Total</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AllOtherReceivablesMember" xlink:label="hrb_AllOtherReceivablesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AllOtherReceivablesMember" xlink:to="hrb_AllOtherReceivablesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AllOtherReceivablesMember_lbl" xml:lang="en-US">All Other Receivables [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AllOtherReceivablesMember_lbl" xml:lang="en-US">All Other Receivables [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts" xlink:to="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Premiums Receivable, Allowance for Doubtful Accounts</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Beginning balance</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense" xlink:to="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense_lbl" xml:lang="en-US">Premiums Receivable, Allowance for Doubtful Accounts, Provision Charged to Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense_lbl" xml:lang="en-US">Provision</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries" xlink:to="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries_lbl" xml:lang="en-US">Premiums Receivable, Allowance for Doubtful Accounts, Recoveries</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries_lbl" xml:lang="en-US">Recoveries</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance" xlink:to="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance_lbl" xml:lang="en-US">Premiums Receivable, Allowance for Doubtful Accounts, Write Offs Against Allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance_lbl" xml:lang="en-US">Charge-offs</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="us-gaap_ConcentrationRiskTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskTable" xlink:to="us-gaap_ConcentrationRiskTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskTable_lbl" xml:lang="en-US">Concentration Risk [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk by Type [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="us-gaap_ConcentrationRiskTypeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskTypeDomain" xlink:to="us-gaap_ConcentrationRiskTypeDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskTypeDomain_lbl" xml:lang="en-US">Concentration Risk Type [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_HrbBankInterestOnlyMortgageMember" xlink:label="hrb_HrbBankInterestOnlyMortgageMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_HrbBankInterestOnlyMortgageMember" xlink:to="hrb_HrbBankInterestOnlyMortgageMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_HrbBankInterestOnlyMortgageMember_lbl" xml:lang="en-US">HRB Bank Interest-only Mortgage [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_HrbBankInterestOnlyMortgageMember_lbl" xml:lang="en-US">HRB Bank Interest-Only Mortgage [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MinimumCreditScoreMember" xlink:label="hrb_MinimumCreditScoreMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MinimumCreditScoreMember" xlink:to="hrb_MinimumCreditScoreMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MinimumCreditScoreMember_lbl" xml:lang="en-US">Minimum Credit Score [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MinimumCreditScoreMember_lbl" xml:lang="en-US">Minimum Credit Score [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MaximumCreditScoreMember" xlink:label="hrb_MaximumCreditScoreMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MaximumCreditScoreMember" xlink:to="hrb_MaximumCreditScoreMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MaximumCreditScoreMember_lbl" xml:lang="en-US">Maximum Credit Score [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MaximumCreditScoreMember_lbl" xml:lang="en-US">Maximum Credit Score [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LoanLossReserveToMortgageLoans" xlink:label="hrb_LoanLossReserveToMortgageLoans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LoanLossReserveToMortgageLoans" xlink:to="hrb_LoanLossReserveToMortgageLoans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LoanLossReserveToMortgageLoans_lbl" xml:lang="en-US">Loan Loss Reserve To Mortgage Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LoanLossReserveToMortgageLoans_lbl" xml:lang="en-US">Loan Loss Reserve To Mortgage Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_LoanLossReserveToMortgageLoans_lbl" xml:lang="en-US">Loan loss reserve as a percentage of mortgage loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ConcentrationRiskPercentage" xlink:label="us-gaap_ConcentrationRiskPercentage" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage" xlink:to="us-gaap_ConcentrationRiskPercentage_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage_lbl" xml:lang="en-US">Concentration Risk, Percentage</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConcentrationRiskPercentage_lbl" xml:lang="en-US">Percent of loans purchased</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConcentrationRiskPercentage_lbl" xml:lang="en-US">Concentration risk percent</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium" xlink:label="hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium" xlink:to="hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium_lbl" xml:lang="en-US">Loan-to-value at Origination in Order to Have Internal Risk Rating of Medium</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium_lbl" xml:lang="en-US">Loan-to-value at Origination in Order to Have Internal Risk Rating of Medium</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium_lbl" xml:lang="en-US">Loan-to-value at origination in order to have internal risk rating of medium</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium" xlink:label="hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium" xlink:to="hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium_lbl" xml:lang="en-US">Maximum Credit Score to Be Given Internal Risk Rating of Medium</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium_lbl" xml:lang="en-US">Maximum Credit Score to Be Given Internal Risk Rating of Medium</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium_lbl" xml:lang="en-US">Maximum credit score to be given internal risk rating of medium</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow" xlink:label="hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow" xlink:to="hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow_lbl" xml:lang="en-US">Minimum Credit Score To Be Given Internal Risk Rating Of Low</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow_lbl" xml:lang="en-US">Minimum Credit Score To Be Given Internal Risk Rating Of Low</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow_lbl" xml:lang="en-US">Minimum credit score to be given internal risk rating of low</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork" xlink:label="hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork" xlink:to="hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork_lbl" xml:lang="en-US">Percentage Of Mortgage Loan Portfolio Consisting Of Borrowers From Florida, California And New York</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork_lbl" xml:lang="en-US">Percentage Of Mortgage Loan Portfolio Consisting Of Borrowers From Florida, California And New York</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork_lbl" xml:lang="en-US">Percentage of mortgage loan portfolio consisting of borrowers from Florida, California and New York</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LoansAndReceivablesHeldForInvestmentTotal" xlink:label="hrb_LoansAndReceivablesHeldForInvestmentTotal" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LoansAndReceivablesHeldForInvestmentTotal" xlink:to="hrb_LoansAndReceivablesHeldForInvestmentTotal_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LoansAndReceivablesHeldForInvestmentTotal_lbl" xml:lang="en-US">Loans and Receivables Held for Investment Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LoansAndReceivablesHeldForInvestmentTotal_lbl" xml:lang="en-US">Loans and Receivables Held for Investment Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_LoansAndReceivablesHeldForInvestmentTotal_lbl" xml:lang="en-US">Loans held for investment</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_InSubstanceForeclosures" xlink:label="hrb_InSubstanceForeclosures" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_InSubstanceForeclosures" xlink:to="hrb_InSubstanceForeclosures_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_InSubstanceForeclosures_lbl" xml:lang="en-US">In-substance foreclosures</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_InSubstanceForeclosures_lbl" xml:lang="en-US">In-substance foreclosures</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansReceivableWithVariableRatesOfInterest" xlink:label="us-gaap_LoansReceivableWithVariableRatesOfInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansReceivableWithVariableRatesOfInterest" xlink:to="us-gaap_LoansReceivableWithVariableRatesOfInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansReceivableWithVariableRatesOfInterest_lbl" xml:lang="en-US">Adjustable-rate loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LoansReceivableWithVariableRatesOfInterest_lbl" xml:lang="en-US">Adjustable-rate loans</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AdjustableRateLoansToTotalLoans" xlink:label="hrb_AdjustableRateLoansToTotalLoans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AdjustableRateLoansToTotalLoans" xlink:to="hrb_AdjustableRateLoansToTotalLoans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AdjustableRateLoansToTotalLoans_lbl" xml:lang="en-US">Adjustable Rate Loans To Total Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AdjustableRateLoansToTotalLoans_lbl" xml:lang="en-US">Adjustable Rate Loans To Total Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_AdjustableRateLoansToTotalLoans_lbl" xml:lang="en-US">Adjustable-rate loans, percent of total loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansReceivableWithFixedRatesOfInterest" xlink:label="us-gaap_LoansReceivableWithFixedRatesOfInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansReceivableWithFixedRatesOfInterest" xlink:to="us-gaap_LoansReceivableWithFixedRatesOfInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansReceivableWithFixedRatesOfInterest_lbl" xml:lang="en-US">Fixed-rate loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LoansReceivableWithFixedRatesOfInterest_lbl" xml:lang="en-US">Fixed-rate loans</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_FixedRateLoansToTotalLoans" xlink:label="hrb_FixedRateLoansToTotalLoans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_FixedRateLoansToTotalLoans" xlink:to="hrb_FixedRateLoansToTotalLoans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_FixedRateLoansToTotalLoans_lbl" xml:lang="en-US">Fixed Rate Loans To Total Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_FixedRateLoansToTotalLoans_lbl" xml:lang="en-US">Fixed Rate Loans To Total Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_FixedRateLoansToTotalLoans_lbl" xml:lang="en-US">Fixed-rate loans, percent of total loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LoansAndLeasesReceivableGrossCarryingAmount" xlink:label="us-gaap_LoansAndLeasesReceivableGrossCarryingAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableGrossCarryingAmount" xlink:to="us-gaap_LoansAndLeasesReceivableGrossCarryingAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansAndLeasesReceivableGrossCarryingAmount_lbl" xml:lang="en-US">Total loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableGrossCarryingAmount_lbl" xml:lang="en-US">Portfolio balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LoansAndLeasesReceivableGrossCarryingAmount_lbl" xml:lang="en-US">Total loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableGrossCarryingAmount_lbl" xml:lang="en-US">Total loans</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TotalLoansToTotalLoans" xlink:label="hrb_TotalLoansToTotalLoans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TotalLoansToTotalLoans" xlink:to="hrb_TotalLoansToTotalLoans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TotalLoansToTotalLoans_lbl" xml:lang="en-US">Total Loans To Total Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TotalLoansToTotalLoans_lbl" xml:lang="en-US">Total Loans To Total Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_TotalLoansToTotalLoans_lbl" xml:lang="en-US">Total loans, percent of total loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="hrb_TotalLoansToTotalLoans_lbl" xml:lang="en-US">Total loans, percent of total loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums" xlink:label="us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums" xlink:to="us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums_lbl" xml:lang="en-US">Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums_lbl" xml:lang="en-US">Unamortized deferred fees and costs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums_lbl" xml:lang="en-US">Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProvisionForLoanAndLeaseLosses" xlink:label="us-gaap_ProvisionForLoanAndLeaseLosses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForLoanAndLeaseLosses" xlink:to="us-gaap_ProvisionForLoanAndLeaseLosses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForLoanAndLeaseLosses_lbl" xml:lang="en-US">Provision</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProvisionForLoanAndLeaseLosses_lbl" xml:lang="en-US">Provision for Loan and Lease Losses, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts_lbl" xml:lang="en-US">Recoveries</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts_lbl" xml:lang="en-US">Recoveries</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs_lbl" xml:lang="en-US">Charge-offs</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs_lbl" xml:lang="en-US">Charge-offs</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PooledLessThan60DaysPastDueMember" xlink:label="hrb_PooledLessThan60DaysPastDueMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PooledLessThan60DaysPastDueMember" xlink:to="hrb_PooledLessThan60DaysPastDueMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PooledLessThan60DaysPastDueMember_lbl" xml:lang="en-US">Pooled (Less Than 60 Days Past Due)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PooledLessThan60DaysPastDueMember_lbl" xml:lang="en-US">Pooled (Less Than 60 Days Past Due) [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_IndividuallyTdrMember" xlink:label="hrb_IndividuallyTdrMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_IndividuallyTdrMember" xlink:to="hrb_IndividuallyTdrMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_IndividuallyTdrMember_lbl" xml:lang="en-US">Individually TDR [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_IndividuallyTdrMember_lbl" xml:lang="en-US">Individually (TDRs) [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_IndividuallyTdrMember_lbl" xml:lang="en-US">Individually (TDRs) [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_Individually60DaysOrMorePastDueMember" xlink:label="hrb_Individually60DaysOrMorePastDueMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_Individually60DaysOrMorePastDueMember" xlink:to="hrb_Individually60DaysOrMorePastDueMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_Individually60DaysOrMorePastDueMember_lbl" xml:lang="en-US">Individually (60 Days or More Past Due)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_Individually60DaysOrMorePastDueMember_lbl" xml:lang="en-US">Individually (60 Days Or More Past Due) [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AllowanceForLoanAndLeaseLossesRealEstate" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesRealEstate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossesRealEstate" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossesRealEstate_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesRealEstate_lbl" xml:lang="en-US">Allowance for Loan and Lease Losses, Real Estate</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossesRealEstate_lbl" xml:lang="en-US">Related allowance</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis" xlink:label="us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis" xlink:to="us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable by Legal Entity of Counterparty, Type [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LegalEntityTypeOfCounterpartyDomain" xlink:label="us-gaap_LegalEntityTypeOfCounterpartyDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalEntityTypeOfCounterpartyDomain" xlink:to="us-gaap_LegalEntityTypeOfCounterpartyDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LegalEntityTypeOfCounterpartyDomain_lbl" xml:lang="en-US">Legal Entity Type of Counterparty [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PurchasedFromSccMember" xlink:label="hrb_PurchasedFromSccMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PurchasedFromSccMember" xlink:to="hrb_PurchasedFromSccMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PurchasedFromSccMember_lbl" xml:lang="en-US">Purchased from SCC [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PurchasedFromSccMember_lbl" xml:lang="en-US">Purchased From SCC [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AllOtherMember" xlink:label="hrb_AllOtherMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AllOtherMember" xlink:to="hrb_AllOtherMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AllOtherMember_lbl" xml:lang="en-US">All other [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AllOtherMember_lbl" xml:lang="en-US">All Other [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AllowanceAsPercentOfPrincipal" xlink:label="hrb_AllowanceAsPercentOfPrincipal" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AllowanceAsPercentOfPrincipal" xlink:to="hrb_AllowanceAsPercentOfPrincipal_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AllowanceAsPercentOfPrincipal_lbl" xml:lang="en-US">Allowance as  Percent of Principal</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AllowanceAsPercentOfPrincipal_lbl" xml:lang="en-US">Allowance as Percent of Principal</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_AllowanceAsPercentOfPrincipal_lbl" xml:lang="en-US">% of principal</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PercentOfLoansThirtyDaysPastDue" xlink:label="hrb_PercentOfLoansThirtyDaysPastDue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PercentOfLoansThirtyDaysPastDue" xlink:to="hrb_PercentOfLoansThirtyDaysPastDue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PercentOfLoansThirtyDaysPastDue_lbl" xml:lang="en-US">Percent of Loans Thirty Days Past Due</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PercentOfLoansThirtyDaysPastDue_lbl" xml:lang="en-US">Percent of Loans Thirty Days Past Due</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PercentOfLoansThirtyDaysPastDue_lbl" xml:lang="en-US">% 30+ Days past due</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfFinancingReceivableRecordedInvestmentCreditQualityIndicatorTable" xlink:label="us-gaap_ScheduleOfFinancingReceivableRecordedInvestmentCreditQualityIndicatorTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFinancingReceivableRecordedInvestmentCreditQualityIndicatorTable" xlink:to="us-gaap_ScheduleOfFinancingReceivableRecordedInvestmentCreditQualityIndicatorTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFinancingReceivableRecordedInvestmentCreditQualityIndicatorTable_lbl" xml:lang="en-US">Schedule of Financing Receivable, Recorded Investment, Credit Quality Indicator [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis" xlink:label="us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis" xlink:to="us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancingReceivableInformationByCreditQualityIndicatorAxis_lbl" xml:lang="en-US">Financing Receivable Information by Credit Quality Indicator [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FinancingReceivableByCreditQualityIndicatorDomain" xlink:label="us-gaap_FinancingReceivableByCreditQualityIndicatorDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancingReceivableByCreditQualityIndicatorDomain" xlink:to="us-gaap_FinancingReceivableByCreditQualityIndicatorDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancingReceivableByCreditQualityIndicatorDomain_lbl" xml:lang="en-US">Financing Receivable, by Credit Quality Indicator [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_OccupancyStatusOwnerOccupiedMember" xlink:label="hrb_OccupancyStatusOwnerOccupiedMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_OccupancyStatusOwnerOccupiedMember" xlink:to="hrb_OccupancyStatusOwnerOccupiedMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_OccupancyStatusOwnerOccupiedMember_lbl" xml:lang="en-US">Occupancy Status, Owner Occupied</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_OccupancyStatusOwnerOccupiedMember_lbl" xml:lang="en-US">Occupancy Status, Owner Occupied [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_OccupancyStatusNonOwnerOccupiedMember" xlink:label="hrb_OccupancyStatusNonOwnerOccupiedMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_OccupancyStatusNonOwnerOccupiedMember" xlink:to="hrb_OccupancyStatusNonOwnerOccupiedMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_OccupancyStatusNonOwnerOccupiedMember_lbl" xml:lang="en-US">Occupancy Status, Non-Owner Occupied [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_OccupancyStatusNonOwnerOccupiedMember_lbl" xml:lang="en-US">Occupancy Status, Non-Owner Occupied [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_DocumentationLevelFullDocumentationMember" xlink:label="hrb_DocumentationLevelFullDocumentationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_DocumentationLevelFullDocumentationMember" xlink:to="hrb_DocumentationLevelFullDocumentationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_DocumentationLevelFullDocumentationMember_lbl" xml:lang="en-US">Documentation Level, Full Documentation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_DocumentationLevelFullDocumentationMember_lbl" xml:lang="en-US">Documentation Level, Full Documentation [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_DocumentationLevelLimitedDocumentationMember" xlink:label="hrb_DocumentationLevelLimitedDocumentationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_DocumentationLevelLimitedDocumentationMember" xlink:to="hrb_DocumentationLevelLimitedDocumentationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_DocumentationLevelLimitedDocumentationMember_lbl" xml:lang="en-US">Documentation Level, Limited Documentation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_DocumentationLevelLimitedDocumentationMember_lbl" xml:lang="en-US">Documentation Level, Limited Documentation [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_DocumentationLevelStatedIncomeMember" xlink:label="hrb_DocumentationLevelStatedIncomeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_DocumentationLevelStatedIncomeMember" xlink:to="hrb_DocumentationLevelStatedIncomeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_DocumentationLevelStatedIncomeMember_lbl" xml:lang="en-US">Documentation Level, Stated Income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_DocumentationLevelStatedIncomeMember_lbl" xml:lang="en-US">Documentation Level, Stated Income [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_DocumentationLevelNoDocumentationMember" xlink:label="hrb_DocumentationLevelNoDocumentationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_DocumentationLevelNoDocumentationMember" xlink:to="hrb_DocumentationLevelNoDocumentationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_DocumentationLevelNoDocumentationMember_lbl" xml:lang="en-US">Documentation Level, No Documentation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_DocumentationLevelNoDocumentationMember_lbl" xml:lang="en-US">Documentation Level, No Documentation [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_InternalRiskRatingHighMember" xlink:label="hrb_InternalRiskRatingHighMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_InternalRiskRatingHighMember" xlink:to="hrb_InternalRiskRatingHighMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_InternalRiskRatingHighMember_lbl" xml:lang="en-US">Internal Risk Rating, High</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_InternalRiskRatingHighMember_lbl" xml:lang="en-US">Internal Risk Rating, High [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_InternalRiskRatingMediumMember" xlink:label="hrb_InternalRiskRatingMediumMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_InternalRiskRatingMediumMember" xlink:to="hrb_InternalRiskRatingMediumMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_InternalRiskRatingMediumMember_lbl" xml:lang="en-US">Internal Risk Rating, Medium [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_InternalRiskRatingMediumMember_lbl" xml:lang="en-US">Internal Risk Rating, Medium [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_InternalRiskRatingLowMember" xlink:label="hrb_InternalRiskRatingLowMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_InternalRiskRatingLowMember" xlink:to="hrb_InternalRiskRatingLowMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_InternalRiskRatingLowMember_lbl" xml:lang="en-US">Internal Risk Rating, Low</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_InternalRiskRatingLowMember_lbl" xml:lang="en-US">Internal Risk Rating, Low [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis" xlink:label="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis" xlink:to="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivables by Past Due Status</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusAxis_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivables by Past Due Status [Axis]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusDomain" xlink:label="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusDomain" xlink:to="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusDomain_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivables by Past Due Status</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AccountsNotesLoansAndFinancingReceivablesByPastDueStatusDomain_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivables by Past Due Status [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LessThan60DaysPastDueMember" xlink:label="hrb_LessThan60DaysPastDueMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LessThan60DaysPastDueMember" xlink:to="hrb_LessThan60DaysPastDueMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LessThan60DaysPastDueMember_lbl" xml:lang="en-US">Less Than 60 Days Past Due [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LessThan60DaysPastDueMember_lbl" xml:lang="en-US">Less Than 60 Days Past Due [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_SixtyTo89DaysPastDueMember" xlink:label="hrb_SixtyTo89DaysPastDueMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_SixtyTo89DaysPastDueMember" xlink:to="hrb_SixtyTo89DaysPastDueMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_SixtyTo89DaysPastDueMember_lbl" xml:lang="en-US">Sixty To 89 Days Past Due [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_SixtyTo89DaysPastDueMember_lbl" xml:lang="en-US">60 To 89 Days Past Due [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_NinetyDaysPlusPastDueMember" xlink:label="hrb_NinetyDaysPlusPastDueMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_NinetyDaysPlusPastDueMember" xlink:to="hrb_NinetyDaysPlusPastDueMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_NinetyDaysPlusPastDueMember_lbl" xml:lang="en-US">Ninety Days Plus Past Due [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_NinetyDaysPlusPastDueMember_lbl" xml:lang="en-US">90 Days + Past Due [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TotalPastDueMember" xlink:label="hrb_TotalPastDueMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TotalPastDueMember" xlink:to="hrb_TotalPastDueMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TotalPastDueMember_lbl" xml:lang="en-US">Total Past Due [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TotalPastDueMember_lbl" xml:lang="en-US">Total Past Due [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_CurrentMember" xlink:label="hrb_CurrentMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_CurrentMember" xlink:to="hrb_CurrentMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_CurrentMember_lbl" xml:lang="en-US">Current [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_CurrentMember_lbl" xml:lang="en-US">Current [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LoansReceivableRecordedInvestmentNonaccrualStatus" xlink:label="hrb_LoansReceivableRecordedInvestmentNonaccrualStatus" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LoansReceivableRecordedInvestmentNonaccrualStatus" xlink:to="hrb_LoansReceivableRecordedInvestmentNonaccrualStatus_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LoansReceivableRecordedInvestmentNonaccrualStatus_lbl" xml:lang="en-US">Loans Receivable Recorded Investment Nonaccrual Status</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LoansReceivableRecordedInvestmentNonaccrualStatus_lbl" xml:lang="en-US">Loans Receivable Recorded Investment Nonaccrual Status</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_LoansReceivableRecordedInvestmentNonaccrualStatus_lbl" xml:lang="en-US">Loans receivable recorded investment non-accrual status</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FinancingReceivableModificationsRecordedInvestment" xlink:label="us-gaap_FinancingReceivableModificationsRecordedInvestment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancingReceivableModificationsRecordedInvestment" xlink:to="us-gaap_FinancingReceivableModificationsRecordedInvestment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancingReceivableModificationsRecordedInvestment_lbl" xml:lang="en-US">Loans and Leases Receivable, Impaired, Troubled Debt Restructuring, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinancingReceivableModificationsRecordedInvestment_lbl" xml:lang="en-US">TDR loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FinancingReceivableModificationsRecordedInvestment_lbl" xml:lang="en-US">Financing receivable modifications to recorded investments</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:label="us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus" xlink:to="us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_lbl" xml:lang="en-US">Financing Receivable, Recorded Investment, Nonaccrual Status</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_lbl" xml:lang="en-US">Total non-accrual loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus_lbl" xml:lang="en-US">Total non-accrual loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfImpairedFinancingReceivableTable" xlink:label="us-gaap_ScheduleOfImpairedFinancingReceivableTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfImpairedFinancingReceivableTable" xlink:to="us-gaap_ScheduleOfImpairedFinancingReceivableTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfImpairedFinancingReceivableTable_lbl" xml:lang="en-US">Schedule of Impaired Financing Receivable [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceAxis" xlink:label="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceAxis" xlink:to="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceAxis_lbl" xml:lang="en-US">Impaired Financing Receivable with Related Allowance [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceMember" xlink:label="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceMember" xlink:to="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceMember_lbl" xml:lang="en-US">Impaired Financing Receivable with Related Allowance [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ClassOfFinancingReceivableMember" xlink:label="us-gaap_ClassOfFinancingReceivableMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfFinancingReceivableMember" xlink:to="us-gaap_ClassOfFinancingReceivableMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfFinancingReceivableMember_lbl" xml:lang="en-US">Class of Financing Receivable [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PortfolioBalanceWithAllowanceMember" xlink:label="hrb_PortfolioBalanceWithAllowanceMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PortfolioBalanceWithAllowanceMember" xlink:to="hrb_PortfolioBalanceWithAllowanceMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PortfolioBalanceWithAllowanceMember_lbl" xml:lang="en-US">Portfolio Balance With Allowance [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PortfolioBalanceWithAllowanceMember_lbl" xml:lang="en-US">Portfolio Balance With Allowance [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceAxis" xlink:label="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceAxis" xlink:to="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceAxis_lbl" xml:lang="en-US">Impaired Financing Receivable with No Related Allowance [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceMember" xlink:label="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceMember" xlink:to="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceMember_lbl" xml:lang="en-US">Impaired Financing Receivable with No Related Allowance [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PortfolioBalanceWithoutAllowanceMember" xlink:label="hrb_PortfolioBalanceWithoutAllowanceMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PortfolioBalanceWithoutAllowanceMember" xlink:to="hrb_PortfolioBalanceWithoutAllowanceMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PortfolioBalanceWithoutAllowanceMember_lbl" xml:lang="en-US">Portfolio Balance Without Allowance [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PortfolioBalanceWithoutAllowanceMember_lbl" xml:lang="en-US">Portfolio Balance With No Allowance [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance" xlink:label="us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance" xlink:to="us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance_lbl" xml:lang="en-US">Impaired Financing Receivable, Unpaid Principal Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance_lbl" xml:lang="en-US">Portfolio balance</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableRelatedAllowance" xlink:label="us-gaap_ImpairedFinancingReceivableRelatedAllowance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableRelatedAllowance" xlink:to="us-gaap_ImpairedFinancingReceivableRelatedAllowance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableRelatedAllowance_lbl" xml:lang="en-US">Impaired Financing Receivable, Related Allowance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairedFinancingReceivableRelatedAllowance_lbl" xml:lang="en-US">Related allowance</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod" xlink:label="hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod" xlink:to="hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod_lbl" xml:lang="en-US">Allocated impaired loans based on collateral value method</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod_lbl" xml:lang="en-US">Allocated impaired loans based on collateral value method</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod_lbl" xml:lang="en-US">Based on collateral value method</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod" xlink:label="hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod" xlink:to="hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod_lbl" xml:lang="en-US">Allocated impaired loans based on discount cash flow method</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod_lbl" xml:lang="en-US">Allocated impaired loans based on discount cash flow method</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod_lbl" xml:lang="en-US">Based on discounted cash flow method</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal" xlink:label="hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal" xlink:to="hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal_lbl" xml:lang="en-US">Allowance for loans losses allocated to impaired loans total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal_lbl" xml:lang="en-US">Allowance for loans losses allocated to impaired loans total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal_lbl" xml:lang="en-US">Total allowance for loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal_lbl" xml:lang="en-US">Total allowance for loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment" xlink:label="us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment" xlink:to="us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment_lbl" xml:lang="en-US">Mortgage Loans and Receivables Average Impaired Loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment_lbl" xml:lang="en-US">Average impaired loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod" xlink:label="us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod" xlink:to="us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod_lbl" xml:lang="en-US">Loans and Leases Receivable, Impaired, Interest Income Recognized, Change in Present Value Attributable to Passage of Time</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod_lbl" xml:lang="en-US">Interest income on impaired loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod" xlink:label="us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod" xlink:to="us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod_lbl" xml:lang="en-US">Interest Income On Impaired Loans Recognized On A Cash Basis On Non-Accrual Status</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod_lbl" xml:lang="en-US">Interest income on impaired loans recognized on a cash basis on non-accrual status</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MortgageLoansOnRealEstate" xlink:label="us-gaap_MortgageLoansOnRealEstate" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageLoansOnRealEstate" xlink:to="us-gaap_MortgageLoansOnRealEstate_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageLoansOnRealEstate_lbl" xml:lang="en-US">Real estate owned</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_MortgageLoansOnRealEstate_lbl" xml:lang="en-US">Balance, end of the period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_MortgageLoansOnRealEstate_lbl" xml:lang="en-US">Balance, beginning of the period</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MortgageLoansOnRealEstateOtherAdditions" xlink:label="us-gaap_MortgageLoansOnRealEstateOtherAdditions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageLoansOnRealEstateOtherAdditions" xlink:to="us-gaap_MortgageLoansOnRealEstateOtherAdditions_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageLoansOnRealEstateOtherAdditions_lbl" xml:lang="en-US">Additions</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MortgageLoansOnRealEstateCostOfMortgagesSold" xlink:label="us-gaap_MortgageLoansOnRealEstateCostOfMortgagesSold" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageLoansOnRealEstateCostOfMortgagesSold" xlink:to="us-gaap_MortgageLoansOnRealEstateCostOfMortgagesSold_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageLoansOnRealEstateCostOfMortgagesSold_lbl" xml:lang="en-US">Sales</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MortgageLoansOnRealEstateWriteDownOrReserveAmount" xlink:label="us-gaap_MortgageLoansOnRealEstateWriteDownOrReserveAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageLoansOnRealEstateWriteDownOrReserveAmount" xlink:to="us-gaap_MortgageLoansOnRealEstateWriteDownOrReserveAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageLoansOnRealEstateWriteDownOrReserveAmount_lbl" xml:lang="en-US">Mortgage Loans on Real Estate, Write-down or Reserve, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MortgageLoansOnRealEstateWriteDownOrReserveAmount_lbl" xml:lang="en-US">Writedowns</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueByBalanceSheetGroupingTable" xlink:label="us-gaap_FairValueByBalanceSheetGroupingTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByBalanceSheetGroupingTable" xlink:to="us-gaap_FairValueByBalanceSheetGroupingTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByBalanceSheetGroupingTable_lbl" xml:lang="en-US">Fair Value, by Balance Sheet Grouping [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:to="us-gaap_FairValueByMeasurementFrequencyAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis_lbl" xml:lang="en-US">Fair Value by Measurement Frequency [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="us-gaap_FairValueMeasurementFrequencyDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementFrequencyDomain" xlink:to="us-gaap_FairValueMeasurementFrequencyDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementFrequencyDomain_lbl" xml:lang="en-US">Fair Value, Measurement Frequency [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueMeasurementsRecurringMember" xlink:label="us-gaap_FairValueMeasurementsRecurringMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsRecurringMember" xlink:to="us-gaap_FairValueMeasurementsRecurringMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsRecurringMember_lbl" xml:lang="en-US">Fair Value, Measurements, Recurring [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueMeasurementsNonrecurringMember" xlink:label="us-gaap_FairValueMeasurementsNonrecurringMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsNonrecurringMember" xlink:to="us-gaap_FairValueMeasurementsNonrecurringMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsNonrecurringMember_lbl" xml:lang="en-US">Fair Value, Measurements, Non-recurring [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Disclosure Items [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl" xml:lang="en-US">Fair Value, Assets Measured on Recurring Basis, Disclosure Items [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="us-gaap_FairValueInputsLevel2Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="us-gaap_FairValueInputsLevel3Member" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InvestmentsFairValueDisclosure" xlink:label="us-gaap_InvestmentsFairValueDisclosure" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsFairValueDisclosure" xlink:to="us-gaap_InvestmentsFairValueDisclosure_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsFairValueDisclosure_lbl" xml:lang="en-US">Fair Value, Measured on Recurring Basis, Investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentsFairValueDisclosure_lbl" xml:lang="en-US">Investments</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_RealEstateOwnedLoansFairValueDisclosure" xlink:label="hrb_RealEstateOwnedLoansFairValueDisclosure" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_RealEstateOwnedLoansFairValueDisclosure" xlink:to="hrb_RealEstateOwnedLoansFairValueDisclosure_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_RealEstateOwnedLoansFairValueDisclosure_lbl" xml:lang="en-US">Real Estate Owned Loans, Fair Value Disclosure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_RealEstateOwnedLoansFairValueDisclosure_lbl" xml:lang="en-US">Real Estate Owned Loans, Fair Value Disclosure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_RealEstateOwnedLoansFairValueDisclosure_lbl" xml:lang="en-US">REO</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MortgageLoansFairValueDisclosure" xlink:label="hrb_MortgageLoansFairValueDisclosure" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MortgageLoansFairValueDisclosure" xlink:to="hrb_MortgageLoansFairValueDisclosure_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MortgageLoansFairValueDisclosure_lbl" xml:lang="en-US">Mortgage Loans, Fair Value Disclosure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MortgageLoansFairValueDisclosure_lbl" xml:lang="en-US">Mortgage Loans, Fair Value Disclosure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_MortgageLoansFairValueDisclosure_lbl" xml:lang="en-US">Impaired mortgage loans held for investment</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FinancialInstrumentsOwnedAtFairValue" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsOwnedAtFairValue" xlink:to="us-gaap_FinancialInstrumentsOwnedAtFairValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue_lbl" xml:lang="en-US">Total financial assets at fair value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue_lbl" xml:lang="en-US">Total financial assets at fair value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue_lbl" xml:lang="en-US">Total financial assets at fair value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FinancialInstrumentsOwnedAtFairValue_lbl" xml:lang="en-US">Total financial assets at fair value</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_GainOrLossOnRealEstateOwned" xlink:label="hrb_GainOrLossOnRealEstateOwned" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_GainOrLossOnRealEstateOwned" xlink:to="hrb_GainOrLossOnRealEstateOwned_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_GainOrLossOnRealEstateOwned_lbl" xml:lang="en-US">Gain or Loss on Real Estate Owned</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_GainOrLossOnRealEstateOwned_lbl" xml:lang="en-US">Gain or Loss On Real Estate Owned</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_GainOrLossOnRealEstateOwned_lbl" xml:lang="en-US">Gain (loss) on real estate owned</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment" xlink:label="hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment" xlink:to="hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment_lbl" xml:lang="en-US">Gain or Loss on Impaired Mortgage Loans Held for Investment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment_lbl" xml:lang="en-US">Gain Or Loss On Impaired Mortgage Loans Held For Investment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment_lbl" xml:lang="en-US">Gain (loss) on impaired mortgage loans held for investment</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="us-gaap_GainLossOnInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnInvestments" xlink:to="us-gaap_GainLossOnInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnInvestments_lbl" xml:lang="en-US">Gain (Loss) on Investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnInvestments_lbl" xml:lang="en-US">Gain (loss) on investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GainLossOnInvestments_lbl" xml:lang="en-US">Gain (Loss) on Investments, Total</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_GainOrLossOnFinancialInstruments" xlink:label="hrb_GainOrLossOnFinancialInstruments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_GainOrLossOnFinancialInstruments" xlink:to="hrb_GainOrLossOnFinancialInstruments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_GainOrLossOnFinancialInstruments_lbl" xml:lang="en-US">Gain or Loss on Financial Instruments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_GainOrLossOnFinancialInstruments_lbl" xml:lang="en-US">Gain Or Loss On Financial Instruments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="hrb_GainOrLossOnFinancialInstruments_lbl" xml:lang="en-US">Total gain (loss) on financial instruments</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_FinancialInstrumentsAsPercentageOfTotalAssets" xlink:label="hrb_FinancialInstrumentsAsPercentageOfTotalAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_FinancialInstrumentsAsPercentageOfTotalAssets" xlink:to="hrb_FinancialInstrumentsAsPercentageOfTotalAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_FinancialInstrumentsAsPercentageOfTotalAssets_lbl" xml:lang="en-US">Financial Instruments As Percentage Of Total Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_FinancialInstrumentsAsPercentageOfTotalAssets_lbl" xml:lang="en-US">Financial Instruments As Percentage Of Total Assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_FinancialInstrumentsAsPercentageOfTotalAssets_lbl" xml:lang="en-US">As a percentage of total assets</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Deposits" xlink:label="us-gaap_Deposits" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Deposits" xlink:to="us-gaap_Deposits_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Deposits_lbl" xml:lang="en-US">Deposits, Current and Noncurrent</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Deposits_lbl" xml:lang="en-US">Customer banking deposits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Deposits_lbl" xml:lang="en-US">Deposits, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Deposits_lbl" xml:lang="en-US">Deposits, carrying amount</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermDebt" xlink:label="us-gaap_LongTermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Total long-term borrowings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Long-term borrowings, carrying amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">total long term debt</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Total long-term debt</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FederalHomeLoanBankAdvances" xlink:label="us-gaap_FederalHomeLoanBankAdvances" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalHomeLoanBankAdvances" xlink:to="us-gaap_FederalHomeLoanBankAdvances_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FederalHomeLoanBankAdvances_lbl" xml:lang="en-US">Federal Home Loan Bank Advances Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FederalHomeLoanBankAdvances_lbl" xml:lang="en-US">FHLB borrowings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FederalHomeLoanBankAdvances_lbl" xml:lang="en-US">FHLB advances, carrying amount</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MortgageLoansHeldForInvestmentFairValue" xlink:label="hrb_MortgageLoansHeldForInvestmentFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MortgageLoansHeldForInvestmentFairValue" xlink:to="hrb_MortgageLoansHeldForInvestmentFairValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MortgageLoansHeldForInvestmentFairValue_lbl" xml:lang="en-US">Mortgage Loans Held For Investment Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MortgageLoansHeldForInvestmentFairValue_lbl" xml:lang="en-US">Mortgage Loans Held For Investment Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_MortgageLoansHeldForInvestmentFairValue_lbl" xml:lang="en-US">Mortgage loans held for investment, estimated fair value</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_DepositsEstimatedFairValue" xlink:label="hrb_DepositsEstimatedFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_DepositsEstimatedFairValue" xlink:to="hrb_DepositsEstimatedFairValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_DepositsEstimatedFairValue_lbl" xml:lang="en-US">Deposits, Estimated Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_DepositsEstimatedFairValue_lbl" xml:lang="en-US">Deposits, Estimated Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_DepositsEstimatedFairValue_lbl" xml:lang="en-US">Deposits, estimated fair value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LongTermDebtFairValue" xlink:label="us-gaap_LongTermDebtFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtFairValue" xlink:to="us-gaap_LongTermDebtFairValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtFairValue_lbl" xml:lang="en-US">Long-term Debt, Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtFairValue_lbl" xml:lang="en-US">Long-term borrowings, estimated fair value</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdvancesFairValueDisclosure" xlink:label="us-gaap_AdvancesFairValueDisclosure" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvancesFairValueDisclosure" xlink:to="us-gaap_AdvancesFairValueDisclosure_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvancesFairValueDisclosure_lbl" xml:lang="en-US">Federal Home Loan Bank Advances Total Fair Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdvancesFairValueDisclosure_lbl" xml:lang="en-US">FHLB advances, estimated fair value</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_GoodwillAndIntangibleAssetsDisclosureTable" xlink:label="hrb_GoodwillAndIntangibleAssetsDisclosureTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_GoodwillAndIntangibleAssetsDisclosureTable" xlink:to="hrb_GoodwillAndIntangibleAssetsDisclosureTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_GoodwillAndIntangibleAssetsDisclosureTable_lbl" xml:lang="en-US">Goodwill and Intangible Assets Disclosure</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_GoodwillAndIntangibleAssetsDisclosureTable_lbl" xml:lang="en-US">Goodwill and Intangible Assets Disclosure [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:label="us-gaap_LossContingenciesByNatureOfContingencyAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:to="us-gaap_LossContingenciesByNatureOfContingencyAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingenciesByNatureOfContingencyAxis_lbl" xml:lang="en-US">Loss Contingencies by Nature of Contingency [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossContingencyNatureDomain" xlink:label="us-gaap_LossContingencyNatureDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyNatureDomain" xlink:to="us-gaap_LossContingencyNatureDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyNatureDomain_lbl" xml:lang="en-US">Loss Contingency, Nature [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_RsmMcgladreyLitigationMember" xlink:label="hrb_RsmMcgladreyLitigationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_RsmMcgladreyLitigationMember" xlink:to="hrb_RsmMcgladreyLitigationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_RsmMcgladreyLitigationMember_lbl" xml:lang="en-US">RSM McGladrey Litigation [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_RsmMcgladreyLitigationMember_lbl" xml:lang="en-US">RSM McGladrey Litigation [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_EquicoMember" xlink:label="hrb_EquicoMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_EquicoMember" xlink:to="hrb_EquicoMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_EquicoMember_lbl" xml:lang="en-US">EquiCo [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_EquicoMember_lbl" xml:lang="en-US">EquiCo [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US">Business Acquisition [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAcquireeDomain" xlink:to="us-gaap_BusinessAcquisitionAcquireeDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAcquireeDomain_lbl" xml:lang="en-US">Business Acquisition, Acquiree [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_CaturanoCompanyIncMember" xlink:label="hrb_CaturanoCompanyIncMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_CaturanoCompanyIncMember" xlink:to="hrb_CaturanoCompanyIncMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_CaturanoCompanyIncMember_lbl" xml:lang="en-US">Caturano &amp; Company, Inc. [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_CaturanoCompanyIncMember_lbl" xml:lang="en-US">Caturano &amp; Company, Inc. [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProductOrServiceAxis" xlink:label="us-gaap_ProductOrServiceAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductOrServiceAxis" xlink:to="us-gaap_ProductOrServiceAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductOrServiceAxis_lbl" xml:lang="en-US">Products and Services [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProductsAndServicesDomain" xlink:label="us-gaap_ProductsAndServicesDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductsAndServicesDomain" xlink:to="us-gaap_ProductsAndServicesDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductsAndServicesDomain_lbl" xml:lang="en-US">Product and Service, Name [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TaxServicesMember" xlink:label="hrb_TaxServicesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TaxServicesMember" xlink:to="hrb_TaxServicesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TaxServicesMember_lbl" xml:lang="en-US">Tax Services [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TaxServicesMember_lbl" xml:lang="en-US">Tax Services [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_BusinessServicesMember" xlink:label="hrb_BusinessServicesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_BusinessServicesMember" xlink:to="hrb_BusinessServicesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_BusinessServicesMember_lbl" xml:lang="en-US">Business Services [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_BusinessServicesMember_lbl" xml:lang="en-US">Business Services [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:to="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xml:lang="en-US">Goodwill and Intangible Asset Impairment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xml:lang="en-US">Goodwill impairment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetImpairment_lbl" xml:lang="en-US">Goodwill and Intangible Asset Impairment, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of intangible assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of Intangible Assets, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear" xlink:label="us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear" xlink:to="us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear_lbl" xml:lang="en-US">Future Amortization Expense, Remainder of Fiscal Year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear_lbl" xml:lang="en-US">Estimated amortization 2012</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FutureAmortizationExpenseYearOne" xlink:label="us-gaap_FutureAmortizationExpenseYearOne" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearOne" xlink:to="us-gaap_FutureAmortizationExpenseYearOne_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FutureAmortizationExpenseYearOne_lbl" xml:lang="en-US">Estimated amortization 2013</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FutureAmortizationExpenseYearTwo" xlink:label="us-gaap_FutureAmortizationExpenseYearTwo" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearTwo" xlink:to="us-gaap_FutureAmortizationExpenseYearTwo_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FutureAmortizationExpenseYearTwo_lbl" xml:lang="en-US">Future Amortization Expense, Year Two</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FutureAmortizationExpenseYearTwo_lbl" xml:lang="en-US">Estimated amortization 2014</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FutureAmortizationExpenseYearThree" xlink:label="us-gaap_FutureAmortizationExpenseYearThree" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearThree" xlink:to="us-gaap_FutureAmortizationExpenseYearThree_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FutureAmortizationExpenseYearThree_lbl" xml:lang="en-US">Future Amortization Expense, Year Three</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FutureAmortizationExpenseYearThree_lbl" xml:lang="en-US">Estimated amortization 2015</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FutureAmortizationExpenseYearFour" xlink:label="us-gaap_FutureAmortizationExpenseYearFour" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FutureAmortizationExpenseYearFour" xlink:to="us-gaap_FutureAmortizationExpenseYearFour_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FutureAmortizationExpenseYearFour_lbl" xml:lang="en-US">Future Amortization Expense, Year Four</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FutureAmortizationExpenseYearFour_lbl" xml:lang="en-US">Estimated amortization 2016</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold" xlink:to="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold_lbl" xml:lang="en-US">Business acquisition liabilities assumed unfavorable leasehold</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold_lbl" xml:lang="en-US">Business Acquisition Liabilities Assumed Unfavorable Leasehold</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold_lbl" xml:lang="en-US">Unfavorable leasehold</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold_lbl" xml:lang="en-US">Unfavorable leasehold</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet" xlink:to="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet_lbl" xml:lang="en-US">Business acquisition liabilities assumed unfavorable leasehold net.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet_lbl" xml:lang="en-US">Business Acquisition Liabilities Assumed Unfavorable Leasehold Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet_lbl" xml:lang="en-US">Unfavorable leasehold, net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GoodwillGross" xlink:label="us-gaap_GoodwillGross" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillGross" xlink:to="us-gaap_GoodwillGross_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillGross_lbl" xml:lang="en-US">Goodwill before impairment losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_GoodwillGross_lbl" xml:lang="en-US">Goodwill before impairment losses, ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_GoodwillGross_lbl" xml:lang="en-US">Goodwill before impairment losses, beginning balance</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:to="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl" xml:lang="en-US">Accumulated impairment losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl" xml:lang="en-US">Accumulated impairment losses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl" xml:lang="en-US">Accumulated impairment losses, ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_lbl" xml:lang="en-US">Accumulated impairment losses, beginning balance</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GoodwillAcquiredDuringPeriod" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAcquiredDuringPeriod" xlink:to="us-gaap_GoodwillAcquiredDuringPeriod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod_lbl" xml:lang="en-US">Acquisitions</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_GoodwillDisposalsAndOther" xlink:label="hrb_GoodwillDisposalsAndOther" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_GoodwillDisposalsAndOther" xlink:to="hrb_GoodwillDisposalsAndOther_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_GoodwillDisposalsAndOther_lbl" xml:lang="en-US">Goodwill Disposals and Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_GoodwillDisposalsAndOther_lbl" xml:lang="en-US">Goodwill Disposals and Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="hrb_GoodwillDisposalsAndOther_lbl" xml:lang="en-US">Disposals and foreign currency changes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_GoodwillDisposalsAndOther_lbl" xml:lang="en-US">Disposals and other</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_IntangibleAssetsByMajorClassTable" xlink:label="hrb_IntangibleAssetsByMajorClassTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_IntangibleAssetsByMajorClassTable" xlink:to="hrb_IntangibleAssetsByMajorClassTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_IntangibleAssetsByMajorClassTable_lbl" xml:lang="en-US">Intangible Assets, by Major Class</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_IntangibleAssetsByMajorClassTable_lbl" xml:lang="en-US">Intangible Assets, by Major Class [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CustomerRelationshipsMember" xlink:label="us-gaap_CustomerRelationshipsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerRelationshipsMember" xlink:to="us-gaap_CustomerRelationshipsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerRelationshipsMember_lbl" xml:lang="en-US">Customer Relationships [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NoncompeteAgreementsMember" xlink:label="us-gaap_NoncompeteAgreementsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncompeteAgreementsMember" xlink:to="us-gaap_NoncompeteAgreementsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncompeteAgreementsMember_lbl" xml:lang="en-US">Noncompete Agreements [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ReacquiredFranchiseRightsMember" xlink:label="hrb_ReacquiredFranchiseRightsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ReacquiredFranchiseRightsMember" xlink:to="hrb_ReacquiredFranchiseRightsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ReacquiredFranchiseRightsMember_lbl" xml:lang="en-US">Reacquired Franchise Rights [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ReacquiredFranchiseRightsMember_lbl" xml:lang="en-US">Reacquired Franchise Rights [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FranchiseRightsMember" xlink:label="us-gaap_FranchiseRightsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FranchiseRightsMember" xlink:to="us-gaap_FranchiseRightsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FranchiseRightsMember_lbl" xml:lang="en-US">Franchise Agreements [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PurchasedTechnologyMember" xlink:label="hrb_PurchasedTechnologyMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PurchasedTechnologyMember" xlink:to="hrb_PurchasedTechnologyMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PurchasedTechnologyMember_lbl" xml:lang="en-US">Purchased Technology [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PurchasedTechnologyMember_lbl" xml:lang="en-US">Purchased Technology [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AttestFirmAffiliationMember" xlink:label="hrb_AttestFirmAffiliationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AttestFirmAffiliationMember" xlink:to="hrb_AttestFirmAffiliationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AttestFirmAffiliationMember_lbl" xml:lang="en-US">Attest Firm Affiliation.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AttestFirmAffiliationMember_lbl" xml:lang="en-US">Attest Firm Affiliation [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TradeNameAmortizingMember" xlink:label="hrb_TradeNameAmortizingMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TradeNameAmortizingMember" xlink:to="hrb_TradeNameAmortizingMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TradeNameAmortizingMember_lbl" xml:lang="en-US">Trade Name - amortizing [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TradeNameAmortizingMember_lbl" xml:lang="en-US">Trade Name - Amortizing [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Indefinite-lived Intangible Assets by Major Class [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Indefinite-lived Intangible Assets, Major Class Name [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TradeNameNonAmortizingMember" xlink:label="hrb_TradeNameNonAmortizingMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TradeNameNonAmortizingMember" xlink:to="hrb_TradeNameNonAmortizingMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TradeNameNonAmortizingMember_lbl" xml:lang="en-US">Trade Name - non-amortizing [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TradeNameNonAmortizingMember_lbl" xml:lang="en-US">Trade Name - Non-Amortizing [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US">Gross Carrying Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US">Gross Carrying Amount</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Accumulated Amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated Amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated Amortization</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Net</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued" xlink:to="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued_lbl" xml:lang="en-US">Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued_lbl" xml:lang="en-US">Accrued additional gross interest and penalties</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued_lbl" xml:lang="en-US">Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued_lbl" xml:lang="en-US">Gross interest and penalties accrued</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="us-gaap_UnrecognizedTaxBenefits" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefits" xlink:to="us-gaap_UnrecognizedTaxBenefits_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Unrecognized Tax Benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Balance, end of the year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Balance, beginning of the year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Unrecognized tax benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Unrecognized tax benefits</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities" xlink:label="hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities" xlink:to="hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities_lbl" xml:lang="en-US">Unrecognized tax benefits decreases resulting from lapse of applicable statute of limitations and settlements with taxing authorities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities_lbl" xml:lang="en-US">Unrecognized Tax Benefits Decreases Resulting From Lapse Of Applicable Statute Of Limitations And Settlements With Taxing Authorities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities_lbl" xml:lang="en-US">Gross unrecognized tax benefit decrease</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions" xlink:to="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions_lbl" xml:lang="en-US">Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions_lbl" xml:lang="en-US">Possible decrease of previously unrecognized tax benefits</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions_lbl" xml:lang="en-US">Reductions based on tax positions related to prior years</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfInterestIncomeAndExpenseTable" xlink:label="hrb_ScheduleOfInterestIncomeAndExpenseTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfInterestIncomeAndExpenseTable" xlink:to="hrb_ScheduleOfInterestIncomeAndExpenseTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfInterestIncomeAndExpenseTable_lbl" xml:lang="en-US">schedule of Interest Income and Expense [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfInterestIncomeAndExpenseTable_lbl" xml:lang="en-US">schedule of Interest Income and Expense [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ComponentOfOtherOperatingCostAndExpenseGeneralAxis" xlink:label="us-gaap_ComponentOfOtherOperatingCostAndExpenseGeneralAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComponentOfOtherOperatingCostAndExpenseGeneralAxis" xlink:to="us-gaap_ComponentOfOtherOperatingCostAndExpenseGeneralAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComponentOfOtherOperatingCostAndExpenseGeneralAxis_lbl" xml:lang="en-US">Component of Other Operating Cost and Expense, General [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ComponentOfOtherOperatingCostAndExpenseNameDomain" xlink:label="us-gaap_ComponentOfOtherOperatingCostAndExpenseNameDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComponentOfOtherOperatingCostAndExpenseNameDomain" xlink:to="us-gaap_ComponentOfOtherOperatingCostAndExpenseNameDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComponentOfOtherOperatingCostAndExpenseNameDomain_lbl" xml:lang="en-US">Component of Other Operating Cost and Expense, Name [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MortgageLoansMember" xlink:label="hrb_MortgageLoansMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MortgageLoansMember" xlink:to="hrb_MortgageLoansMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MortgageLoansMember_lbl" xml:lang="en-US">Mortgage Loans [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MortgageLoansMember_lbl" xml:lang="en-US">Mortgage Loans [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherInterestIncomeMember" xlink:label="us-gaap_OtherInterestIncomeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherInterestIncomeMember" xlink:to="us-gaap_OtherInterestIncomeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherInterestIncomeMember_lbl" xml:lang="en-US">Interest Income Other [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BorrowingsMember" xlink:label="us-gaap_BorrowingsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BorrowingsMember" xlink:to="us-gaap_BorrowingsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BorrowingsMember_lbl" xml:lang="en-US">Borrowings [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepositsMember" xlink:label="us-gaap_DepositsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepositsMember" xlink:to="us-gaap_DepositsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepositsMember_lbl" xml:lang="en-US">Deposits [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_FederalHomeLoanBankAdvancesMember" xlink:label="us-gaap_FederalHomeLoanBankAdvancesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalHomeLoanBankAdvancesMember" xlink:to="us-gaap_FederalHomeLoanBankAdvancesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FederalHomeLoanBankAdvancesMember_lbl" xml:lang="en-US">FHLB Advances [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RatioOfIndebtednessToNetCapital" xlink:label="us-gaap_RatioOfIndebtednessToNetCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RatioOfIndebtednessToNetCapital" xlink:to="us-gaap_RatioOfIndebtednessToNetCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RatioOfIndebtednessToNetCapital_lbl" xml:lang="en-US">Leverage ratio1</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RatioOfIndebtednessToNetCapital_lbl" xml:lang="en-US">Leverage ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Capital" xlink:label="us-gaap_Capital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Capital" xlink:to="us-gaap_Capital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Capital_lbl" xml:lang="en-US">Total risk-based capital ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CapitalToRiskWeightedAssets" xlink:label="us-gaap_CapitalToRiskWeightedAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalToRiskWeightedAssets" xlink:to="us-gaap_CapitalToRiskWeightedAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalToRiskWeightedAssets_lbl" xml:lang="en-US">Total risk-based capital ratio, ratio</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CapitalToRiskWeightedAssets_lbl" xml:lang="en-US">Total risk-based capital ratio, Ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CapitalRequiredForCapitalAdequacy" xlink:label="us-gaap_CapitalRequiredForCapitalAdequacy" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalRequiredForCapitalAdequacy" xlink:to="us-gaap_CapitalRequiredForCapitalAdequacy_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalRequiredForCapitalAdequacy_lbl" xml:lang="en-US">Total risk-based capital ratio, for capital adequacy</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:label="us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets" xlink:to="us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets_lbl" xml:lang="en-US">Total risk-based capital ratio, for capital adequacy, ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CapitalRequiredToBeWellCapitalized" xlink:label="us-gaap_CapitalRequiredToBeWellCapitalized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalRequiredToBeWellCapitalized" xlink:to="us-gaap_CapitalRequiredToBeWellCapitalized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalRequiredToBeWellCapitalized_lbl" xml:lang="en-US">Total risk-based capital ratio, to be well capitalized</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:label="us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:to="us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_lbl" xml:lang="en-US">Total risk-based capital ratio, to be well capitalized, ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneRiskBasedCapital" xlink:label="us-gaap_TierOneRiskBasedCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneRiskBasedCapital" xlink:to="us-gaap_TierOneRiskBasedCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneRiskBasedCapital_lbl" xml:lang="en-US">Tier 1 risk-based capital ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:label="us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets" xlink:to="us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets_lbl" xml:lang="en-US">Tier 1 risk-based capital ratio, ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" xlink:label="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized" xlink:to="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized_lbl" xml:lang="en-US">Tier 1 risk-based capital ratio, to be well capitalized</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:label="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets" xlink:to="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets_lbl" xml:lang="en-US">Tier 1 risk-based capital ratio, to be well capitalized, ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneLeverageCapital" xlink:label="us-gaap_TierOneLeverageCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneLeverageCapital" xlink:to="us-gaap_TierOneLeverageCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneLeverageCapital_lbl" xml:lang="en-US">Tier 1 capital ratio (leverage)</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneLeverageCapitalToAverageAssets" xlink:label="us-gaap_TierOneLeverageCapitalToAverageAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneLeverageCapitalToAverageAssets" xlink:to="us-gaap_TierOneLeverageCapitalToAverageAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneLeverageCapitalToAverageAssets_lbl" xml:lang="en-US">Leverage ratio</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TierOneLeverageCapitalToAverageAssets_lbl" xml:lang="en-US">Tier 1 capital ratio (leverage), ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" xlink:label="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy" xlink:to="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy_lbl" xml:lang="en-US">Tier 1 capital ratio (leverage), for capital adequacy</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" xlink:label="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets" xlink:to="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets_lbl" xml:lang="en-US">Tier 1 capital ratio (leverage), for capital adequacy, ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" xlink:label="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized" xlink:to="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized_lbl" xml:lang="en-US">Tier 1 capital ratio (leverage), to be well capitalized</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" xlink:label="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets" xlink:to="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets_lbl" xml:lang="en-US">Tier 1 capital ratio (leverage), to be well capitalized, ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TangibleCapital" xlink:label="us-gaap_TangibleCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TangibleCapital" xlink:to="us-gaap_TangibleCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TangibleCapital_lbl" xml:lang="en-US">Tangible equity ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TangibleCapitalToTangibleAssets" xlink:label="us-gaap_TangibleCapitalToTangibleAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TangibleCapitalToTangibleAssets" xlink:to="us-gaap_TangibleCapitalToTangibleAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TangibleCapitalToTangibleAssets_lbl" xml:lang="en-US">Tangible equity ratio, ratio</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TangibleCapitalRequiredForCapitalAdequacy" xlink:label="us-gaap_TangibleCapitalRequiredForCapitalAdequacy" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TangibleCapitalRequiredForCapitalAdequacy" xlink:to="us-gaap_TangibleCapitalRequiredForCapitalAdequacy_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TangibleCapitalRequiredForCapitalAdequacy_lbl" xml:lang="en-US">Tangible equity ratio, for capital adequacy</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TangibleCapitalRequiredForCapitalAdequacyToTangibleAssets" xlink:label="us-gaap_TangibleCapitalRequiredForCapitalAdequacyToTangibleAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TangibleCapitalRequiredForCapitalAdequacyToTangibleAssets" xlink:to="us-gaap_TangibleCapitalRequiredForCapitalAdequacyToTangibleAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TangibleCapitalRequiredForCapitalAdequacyToTangibleAssets_lbl" xml:lang="en-US">Tangible equity ratio, for capital adequacy, ratio</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfCommitmentsAndContingenciesTable" xlink:label="hrb_ScheduleOfCommitmentsAndContingenciesTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfCommitmentsAndContingenciesTable" xlink:to="hrb_ScheduleOfCommitmentsAndContingenciesTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfCommitmentsAndContingenciesTable_lbl" xml:lang="en-US">Schedule of Commitments and Contingencies [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfCommitmentsAndContingenciesTable_lbl" xml:lang="en-US">Schedule of Commitments and Contingencies [Table]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeAxis" xlink:to="us-gaap_RangeAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RangeAxis_lbl" xml:lang="en-US">Range [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeMember" xlink:to="us-gaap_RangeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RangeMember_lbl" xml:lang="en-US">Range [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MinimumMember" xlink:label="us-gaap_MinimumMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinimumMember" xlink:to="us-gaap_MinimumMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MaximumMember" xlink:to="us-gaap_MaximumMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_OriginationYearAxis" xlink:label="hrb_OriginationYearAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_OriginationYearAxis" xlink:to="hrb_OriginationYearAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_OriginationYearAxis_lbl" xml:lang="en-US">Origination Year [Axis]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_OriginationYearAxis_lbl" xml:lang="en-US">Origination Year [Axis]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_OriginationYearDomain" xlink:label="hrb_OriginationYearDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_OriginationYearDomain" xlink:to="hrb_OriginationYearDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_OriginationYearDomain_lbl" xml:lang="en-US">Origination Year [Domain]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_OriginationYearDomain_lbl" xml:lang="en-US">Origination Year [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TwoThousandFiveMember" xlink:label="hrb_TwoThousandFiveMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TwoThousandFiveMember" xlink:to="hrb_TwoThousandFiveMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TwoThousandFiveMember_lbl" xml:lang="en-US">Two Thousand Five [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TwoThousandFiveMember_lbl" xml:lang="en-US">2005 [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TwoThousandSixMember" xlink:label="hrb_TwoThousandSixMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TwoThousandSixMember" xlink:to="hrb_TwoThousandSixMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TwoThousandSixMember_lbl" xml:lang="en-US">Two Thousand Six [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TwoThousandSixMember_lbl" xml:lang="en-US">2006 [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TwoThousandSevenMember" xlink:label="hrb_TwoThousandSevenMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TwoThousandSevenMember" xlink:to="hrb_TwoThousandSevenMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TwoThousandSevenMember_lbl" xml:lang="en-US">Two Thousand Seven [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TwoThousandSevenMember_lbl" xml:lang="en-US">2007 [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleAxis" xlink:label="us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleAxis" xlink:to="us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleAxis_lbl" xml:lang="en-US">Securitization or Asset-backed Financing Arrangements, Financial Asset for which Transfer is Accounted as Sale by Type [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:to="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_lbl" xml:lang="en-US">Types of Financial Instruments [Domain]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PrivateLabelSecuritizationTransactionsMember" xlink:label="hrb_PrivateLabelSecuritizationTransactionsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PrivateLabelSecuritizationTransactionsMember" xlink:to="hrb_PrivateLabelSecuritizationTransactionsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PrivateLabelSecuritizationTransactionsMember_lbl" xml:lang="en-US">Private-label Securitization Transactions [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PrivateLabelSecuritizationTransactionsMember_lbl" xml:lang="en-US">Private-Label Securitization Transactions [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_MonolineInsurersMember" xlink:label="hrb_MonolineInsurersMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_MonolineInsurersMember" xlink:to="hrb_MonolineInsurersMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_MonolineInsurersMember_lbl" xml:lang="en-US">Monoline Insurers [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_MonolineInsurersMember_lbl" xml:lang="en-US">Monoline Insurers [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_IndemnityAgreementWithSingleCounterpartyMember" xlink:label="hrb_IndemnityAgreementWithSingleCounterpartyMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_IndemnityAgreementWithSingleCounterpartyMember" xlink:to="hrb_IndemnityAgreementWithSingleCounterpartyMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_IndemnityAgreementWithSingleCounterpartyMember_lbl" xml:lang="en-US">Indemnity Agreement With Single Counterparty [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_IndemnityAgreementWithSingleCounterpartyMember_lbl" xml:lang="en-US">Indemnity Agreement With Single Counterparty [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AdditionalInformationRequestedByCounterpartyMember" xlink:label="hrb_AdditionalInformationRequestedByCounterpartyMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AdditionalInformationRequestedByCounterpartyMember" xlink:to="hrb_AdditionalInformationRequestedByCounterpartyMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AdditionalInformationRequestedByCounterpartyMember_lbl" xml:lang="en-US">Additional Information Requested by Counterparty</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AdditionalInformationRequestedByCounterpartyMember_lbl" xml:lang="en-US">Additional Information Requested By Counterparty [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_StandardGuaranteeAccrualAmount" xlink:label="hrb_StandardGuaranteeAccrualAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_StandardGuaranteeAccrualAmount" xlink:to="hrb_StandardGuaranteeAccrualAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_StandardGuaranteeAccrualAmount_lbl" xml:lang="en-US">Standard guarantee accrual amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_StandardGuaranteeAccrualAmount_lbl" xml:lang="en-US">Standard Guarantee Accrual Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_StandardGuaranteeAccrualAmount_lbl" xml:lang="en-US">Standard guarantee accrual amount</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue" xlink:label="us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue" xlink:to="us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue_lbl" xml:lang="en-US">Contingent business acquisition obligations</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LiabilityRecordedForContingentConsideration" xlink:label="hrb_LiabilityRecordedForContingentConsideration" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LiabilityRecordedForContingentConsideration" xlink:to="hrb_LiabilityRecordedForContingentConsideration_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LiabilityRecordedForContingentConsideration_lbl" xml:lang="en-US">Liability Recorded For Contingent Consideration</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LiabilityRecordedForContingentConsideration_lbl" xml:lang="en-US">Liability Recorded For Contingent Consideration</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_LiabilityRecordedForContingentConsideration_lbl" xml:lang="en-US">Contingent consideration liability recorded</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount" xlink:label="us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount" xlink:to="us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount_lbl" xml:lang="en-US">Maximum exposure to economic loss</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount_lbl" xml:lang="en-US">Maximum exposure to economic loss under the administrative services agreement</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PercentageOfLoansOriginatedIn2006And2007" xlink:label="hrb_PercentageOfLoansOriginatedIn2006And2007" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PercentageOfLoansOriginatedIn2006And2007" xlink:to="hrb_PercentageOfLoansOriginatedIn2006And2007_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PercentageOfLoansOriginatedIn2006And2007_lbl" xml:lang="en-US">Percentage of loans originated in 2006 and 2007</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PercentageOfLoansOriginatedIn2006And2007_lbl" xml:lang="en-US">Percentage Of Loans Originated In 2006 And 2007</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PercentageOfLoansOriginatedIn2006And2007_lbl" xml:lang="en-US">Percentage of loans originated in 2006 and 2007</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_AmountOfLoansOriginatedDuring2005Through2007" xlink:label="hrb_AmountOfLoansOriginatedDuring2005Through2007" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_AmountOfLoansOriginatedDuring2005Through2007" xlink:to="hrb_AmountOfLoansOriginatedDuring2005Through2007_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_AmountOfLoansOriginatedDuring2005Through2007_lbl" xml:lang="en-US">Amount of loans originated during 2005 through 2007</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_AmountOfLoansOriginatedDuring2005Through2007_lbl" xml:lang="en-US">Amount Of Loans Originated During 2005 Through 2007</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_AmountOfLoansOriginatedDuring2005Through2007_lbl" xml:lang="en-US">Amount of loans originated during 2005 through 2007</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities" xlink:label="hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities" xlink:to="hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities_lbl" xml:lang="en-US">Percentage of loans issued to government sponsored entities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities_lbl" xml:lang="en-US">Percentage Of Loans Issued To Government Sponsored Entities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities_lbl" xml:lang="en-US">Percentage of loans issued to government sponsored entities</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualAtCarryingValue" xlink:to="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xml:lang="en-US">Loss Contingency Accrual, at Carrying Value</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xml:lang="en-US">Reserve for losses on repurchases, ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xml:lang="en-US">Reserve for losses on repurchases, beginning balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xml:lang="en-US">Reserve for losses on repurchases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xml:lang="en-US">Reserve for losses on repurchases</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossContingencyAccrualCarryingValuePayments" xlink:label="us-gaap_LossContingencyAccrualCarryingValuePayments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualCarryingValuePayments" xlink:to="us-gaap_LossContingencyAccrualCarryingValuePayments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAccrualCarryingValuePayments_lbl" xml:lang="en-US">Loss Contingency Accrual, Carrying Value, Payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossContingencyAccrualCarryingValuePayments_lbl" xml:lang="en-US">Payments under indemnity agreement dated April 2008</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities" xlink:label="hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities" xlink:to="hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities_lbl" xml:lang="en-US">Increase in losses due to assumed 1% increase in validity rates and loss severities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities_lbl" xml:lang="en-US">Increase In Losses Due To Assumed One Percent Increase In Validity Rates And Loss Severities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities_lbl" xml:lang="en-US">Increase in losses due to assumed 1% increase in validity rates and loss severities</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims" xlink:label="hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims" xlink:to="hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims_lbl" xml:lang="en-US">Number of days to respond to representation and warranty claims.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims_lbl" xml:lang="en-US">Number of days to respond to representation and warranty claims</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ClaimsSubjectToReviewAmount" xlink:label="hrb_ClaimsSubjectToReviewAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ClaimsSubjectToReviewAmount" xlink:to="hrb_ClaimsSubjectToReviewAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ClaimsSubjectToReviewAmount_lbl" xml:lang="en-US">Claims subject to review, amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ClaimsSubjectToReviewAmount_lbl" xml:lang="en-US">Claims Subject To Review, Amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="hrb_ClaimsSubjectToReviewAmount_lbl" xml:lang="en-US">Claims subject to review by SCC, amount</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ClaimsSubjectToReviewAmount_lbl" xml:lang="en-US">Claims subject to review by SCC, amount</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PercentageOfClaimsDeniedByScc" xlink:label="hrb_PercentageOfClaimsDeniedByScc" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PercentageOfClaimsDeniedByScc" xlink:to="hrb_PercentageOfClaimsDeniedByScc_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PercentageOfClaimsDeniedByScc_lbl" xml:lang="en-US">Percentage of claims denied by SCC</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PercentageOfClaimsDeniedByScc_lbl" xml:lang="en-US">Percentage of claims denied by SCC</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PercentageOfClaimsDeniedByScc_lbl" xml:lang="en-US">Percentage of claims denied by SCC</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases" xlink:label="hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases" xlink:to="hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases_lbl" xml:lang="en-US">Percentage of valid claims that resulted in loan repurchases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases_lbl" xml:lang="en-US">Percentage of valid claims that resulted in loan repurchases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases_lbl" xml:lang="en-US">Percentage of valid claims that resulted in loan repurchases</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments" xlink:label="hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments" xlink:to="hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments_lbl" xml:lang="en-US">Percentage of valid claims that resulted in indemnification or settlement payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments_lbl" xml:lang="en-US">Percentage of valid claims that resulted in indemnification or settlement payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments_lbl" xml:lang="en-US">Percentage of valid claims that resulted in indemnification or settlement payments</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LossContingencyApproximateLossSeverityRates" xlink:label="hrb_LossContingencyApproximateLossSeverityRates" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LossContingencyApproximateLossSeverityRates" xlink:to="hrb_LossContingencyApproximateLossSeverityRates_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LossContingencyApproximateLossSeverityRates_lbl" xml:lang="en-US">Loss Contingency Approximate Loss Severity Rates</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LossContingencyApproximateLossSeverityRates_lbl" xml:lang="en-US">Loss Contingency Approximate Loss Severity Rates</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_LossContingencyApproximateLossSeverityRates_lbl" xml:lang="en-US">Loss severity rate</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GainLossRelatedToLitigationSettlement" xlink:label="us-gaap_GainLossRelatedToLitigationSettlement" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossRelatedToLitigationSettlement" xlink:to="us-gaap_GainLossRelatedToLitigationSettlement_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossRelatedToLitigationSettlement_lbl" xml:lang="en-US">Gain (Loss) Related to Litigation Settlement</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossRelatedToLitigationSettlement_lbl" xml:lang="en-US">Losses incurred on claim settlements</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GainLossRelatedToLitigationSettlement_lbl" xml:lang="en-US">Gain (Loss) Related to Litigation Settlement, Total</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_NetBalanceOfAllMortgageLoansHeldForSale" xlink:label="hrb_NetBalanceOfAllMortgageLoansHeldForSale" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_NetBalanceOfAllMortgageLoansHeldForSale" xlink:to="hrb_NetBalanceOfAllMortgageLoansHeldForSale_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_NetBalanceOfAllMortgageLoansHeldForSale_lbl" xml:lang="en-US">Net balance of all mortgage loans held for sale</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_NetBalanceOfAllMortgageLoansHeldForSale_lbl" xml:lang="en-US">Net Balance Of All Mortgage Loans Held For Sale</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_NetBalanceOfAllMortgageLoansHeldForSale_lbl" xml:lang="en-US">Net balance of all mortgage loans held for sale by SCC</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears" xlink:label="hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears" xlink:to="hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears_lbl" xml:lang="en-US">Value of loans which have defaulted in the first two years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears_lbl" xml:lang="en-US">Value of loans which have defaulted in the first two years</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears_lbl" xml:lang="en-US">Value of loans which have defaulted in the first two years</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ProvisionsForAdditionalLossesOnRepurchases" xlink:label="hrb_ProvisionsForAdditionalLossesOnRepurchases" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ProvisionsForAdditionalLossesOnRepurchases" xlink:to="hrb_ProvisionsForAdditionalLossesOnRepurchases_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ProvisionsForAdditionalLossesOnRepurchases_lbl" xml:lang="en-US">Provisions for additional losses on repurchases.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ProvisionsForAdditionalLossesOnRepurchases_lbl" xml:lang="en-US">Provisions for additional losses on repurchases</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenue" xlink:label="us-gaap_DeferredRevenue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenue" xlink:to="us-gaap_DeferredRevenue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenue_lbl" xml:lang="en-US">Deferred revenue</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_DeferredRevenue_lbl" xml:lang="en-US">Balance, end of period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_DeferredRevenue_lbl" xml:lang="en-US">Balance, beginning of period</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredRevenue_lbl" xml:lang="en-US">Deferred Revenue, Total</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenueAdditions" xlink:label="us-gaap_DeferredRevenueAdditions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueAdditions" xlink:to="us-gaap_DeferredRevenueAdditions_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueAdditions_lbl" xml:lang="en-US">Amounts deferred for new guarantees issued</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DeferredRevenueRevenueRecognized" xlink:label="us-gaap_DeferredRevenueRevenueRecognized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueRevenueRecognized" xlink:to="us-gaap_DeferredRevenueRevenueRecognized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueRevenueRecognized_lbl" xml:lang="en-US">Revenue recognized on previous deferrals</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ObligationForUnfundedLetterOfCredit" xlink:label="hrb_ObligationForUnfundedLetterOfCredit" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ObligationForUnfundedLetterOfCredit" xlink:to="hrb_ObligationForUnfundedLetterOfCredit_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ObligationForUnfundedLetterOfCredit_lbl" xml:lang="en-US">Obligation For Unfunded Letter Of Credit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ObligationForUnfundedLetterOfCredit_lbl" xml:lang="en-US">Obligation For Unfunded Letter Of Credit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ObligationForUnfundedLetterOfCredit_lbl" xml:lang="en-US">Franchise Equity Lines of Credit - undrawn commitment</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount" xlink:label="us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount" xlink:to="us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_lbl" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_lbl" xml:lang="en-US">Media advertising purchase obligation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_lbl" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Total</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ClaimsReceivedForLoans" xlink:label="hrb_ClaimsReceivedForLoans" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ClaimsReceivedForLoans" xlink:to="hrb_ClaimsReceivedForLoans_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ClaimsReceivedForLoans_lbl" xml:lang="en-US">Claims received for loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ClaimsReceivedForLoans_lbl" xml:lang="en-US">Claims received for loans</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_ClaimsReceivedForLoans_lbl" xml:lang="en-US">Claims received for loans</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GuaranteeObligationsMember" xlink:label="us-gaap_GuaranteeObligationsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GuaranteeObligationsMember" xlink:to="us-gaap_GuaranteeObligationsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GuaranteeObligationsMember_lbl" xml:lang="en-US">Guarantee Obligations [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_RepurchaseAndIndemnificationsMember" xlink:label="hrb_RepurchaseAndIndemnificationsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_RepurchaseAndIndemnificationsMember" xlink:to="hrb_RepurchaseAndIndemnificationsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_RepurchaseAndIndemnificationsMember_lbl" xml:lang="en-US">Repurchase and Indemnifications [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_RepurchaseAndIndemnificationsMember_lbl" xml:lang="en-US">Repurchase And Indemnifications [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IndemnificationGuaranteeMember" xlink:label="us-gaap_IndemnificationGuaranteeMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndemnificationGuaranteeMember" xlink:to="us-gaap_IndemnificationGuaranteeMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndemnificationGuaranteeMember_lbl" xml:lang="en-US">Indemnity Agreement Dated April 2008 [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossContingencyAccrualCarryingValueProvision" xlink:label="us-gaap_LossContingencyAccrualCarryingValueProvision" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualCarryingValueProvision" xlink:to="us-gaap_LossContingencyAccrualCarryingValueProvision_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAccrualCarryingValueProvision_lbl" xml:lang="en-US">Loss Contingency Accrual, Carrying Value, Provision</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossContingencyAccrualCarryingValueProvision_lbl" xml:lang="en-US">Provisions</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LossesOnRepurchaseAndIndemnifications" xlink:label="hrb_LossesOnRepurchaseAndIndemnifications" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LossesOnRepurchaseAndIndemnifications" xlink:to="hrb_LossesOnRepurchaseAndIndemnifications_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LossesOnRepurchaseAndIndemnifications_lbl" xml:lang="en-US">Losses on repurchase and indemnifications</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LossesOnRepurchaseAndIndemnifications_lbl" xml:lang="en-US">Losses On Repurchase And Indemnifications</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_LossesOnRepurchaseAndIndemnifications_lbl" xml:lang="en-US">Losses on repurchase and indemnifications</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_ScheduleOfLitigationAndRelatedContingenciesTable" xlink:label="hrb_ScheduleOfLitigationAndRelatedContingenciesTable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_ScheduleOfLitigationAndRelatedContingenciesTable" xlink:to="hrb_ScheduleOfLitigationAndRelatedContingenciesTable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_ScheduleOfLitigationAndRelatedContingenciesTable_lbl" xml:lang="en-US">Schedule of Litigation and Related Contingencies [Table]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_ScheduleOfLitigationAndRelatedContingenciesTable_lbl" xml:lang="en-US">Schedule of Litigation and Related Contingencies [Table]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_TwossHoldingsIncMember" xlink:label="hrb_TwossHoldingsIncMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_TwossHoldingsIncMember" xlink:to="hrb_TwossHoldingsIncMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_TwossHoldingsIncMember_lbl" xml:lang="en-US">TwoSS Holdings, Inc. [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_TwossHoldingsIncMember_lbl" xml:lang="en-US">2SS Holdings, Inc. [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_InvestigationsLegalClaimsAndLawsuitsMember" xlink:label="hrb_InvestigationsLegalClaimsAndLawsuitsMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_InvestigationsLegalClaimsAndLawsuitsMember" xlink:to="hrb_InvestigationsLegalClaimsAndLawsuitsMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_InvestigationsLegalClaimsAndLawsuitsMember_lbl" xml:lang="en-US">Investigations, Legal Claims and Lawsuits [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_InvestigationsLegalClaimsAndLawsuitsMember_lbl" xml:lang="en-US">Investigations, Legal Claims And Lawsuits [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PendingOrThreatenedLitigationMember" xlink:label="us-gaap_PendingOrThreatenedLitigationMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PendingOrThreatenedLitigationMember" xlink:to="us-gaap_PendingOrThreatenedLitigationMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PendingOrThreatenedLitigationMember_lbl" xml:lang="en-US">Pending Or Threatened Litigation [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_CaliforniaWageAndHourClassActionLawsuitMember" xlink:label="hrb_CaliforniaWageAndHourClassActionLawsuitMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_CaliforniaWageAndHourClassActionLawsuitMember" xlink:to="hrb_CaliforniaWageAndHourClassActionLawsuitMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_CaliforniaWageAndHourClassActionLawsuitMember_lbl" xml:lang="en-US">California Wage and Hour Class Action Lawsuit</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_CaliforniaWageAndHourClassActionLawsuitMember_lbl" xml:lang="en-US">California Wage And Hour Class Action Lawsuit [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid" xlink:to="us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_lbl" xml:lang="en-US">Cash paid for acquisition</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LossContingencyEstimateOfPossibleLoss" xlink:label="us-gaap_LossContingencyEstimateOfPossibleLoss" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyEstimateOfPossibleLoss" xlink:to="us-gaap_LossContingencyEstimateOfPossibleLoss_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyEstimateOfPossibleLoss_lbl" xml:lang="en-US">Liability for legal claims</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LossContingencyEstimateOfPossibleLoss_lbl" xml:lang="en-US">Loss contingency estimate</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_SeveranceBenefitsClaim" xlink:label="hrb_SeveranceBenefitsClaim" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_SeveranceBenefitsClaim" xlink:to="hrb_SeveranceBenefitsClaim_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_SeveranceBenefitsClaim_lbl" xml:lang="en-US">Severance benefits claim.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_SeveranceBenefitsClaim_lbl" xml:lang="en-US">Severance Benefits Claim</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_SeveranceBenefitsClaim_lbl" xml:lang="en-US">Claim for severance benefits</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_InitialPrincipalAmountOfLoansSecuritized" xlink:label="hrb_InitialPrincipalAmountOfLoansSecuritized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_InitialPrincipalAmountOfLoansSecuritized" xlink:to="hrb_InitialPrincipalAmountOfLoansSecuritized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_InitialPrincipalAmountOfLoansSecuritized_lbl" xml:lang="en-US">Initial principal amount of loans securitized.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_InitialPrincipalAmountOfLoansSecuritized_lbl" xml:lang="en-US">Initial Principal Amount Of Loans Securitized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="hrb_InitialPrincipalAmountOfLoansSecuritized_lbl" xml:lang="en-US">Initial principal on loans securitized</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PrincipalAmountOutstandingOnLoansSecuritized" xlink:label="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized" xlink:to="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized_lbl" xml:lang="en-US">Principal outstanding on loans securitized</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrincipalAmountOutstandingOnLoansSecuritized_lbl" xml:lang="en-US">Initial principal on loans securitized</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LitigationSettlementExpense" xlink:label="us-gaap_LitigationSettlementExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LitigationSettlementExpense" xlink:to="us-gaap_LitigationSettlementExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LitigationSettlementExpense_lbl" xml:lang="en-US">Litigation Settlement, Expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LitigationSettlementExpense_lbl" xml:lang="en-US">Cash payment for settlement from SCC to the Attorney General</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_EstimatedBenefitsFromLoanModificationRelief" xlink:label="hrb_EstimatedBenefitsFromLoanModificationRelief" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_EstimatedBenefitsFromLoanModificationRelief" xlink:to="hrb_EstimatedBenefitsFromLoanModificationRelief_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_EstimatedBenefitsFromLoanModificationRelief_lbl" xml:lang="en-US">Estimated benefits from loan modification relief.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_EstimatedBenefitsFromLoanModificationRelief_lbl" xml:lang="en-US">Estimated Benefits From Loan Modification Relief</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="hrb_EstimatedBenefitsFromLoanModificationRelief_lbl" xml:lang="en-US">Estimated benefits from loan modification relief</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_LossContingencySettlementAgreementContingentCashPayment" xlink:label="hrb_LossContingencySettlementAgreementContingentCashPayment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_LossContingencySettlementAgreementContingentCashPayment" xlink:to="hrb_LossContingencySettlementAgreementContingentCashPayment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_LossContingencySettlementAgreementContingentCashPayment_lbl" xml:lang="en-US">Loss contingency, settlement agreement, contingent cash payment.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_LossContingencySettlementAgreementContingentCashPayment_lbl" xml:lang="en-US">Loss Contingency, Settlement Agreement, Contingent Cash Payment</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="hrb_LossContingencySettlementAgreementContingentCashPayment_lbl" xml:lang="en-US">Contingent cash payment</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SegmentReportingInformationRevenue" xlink:label="us-gaap_SegmentReportingInformationRevenue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationRevenue" xlink:to="us-gaap_SegmentReportingInformationRevenue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationRevenue_lbl" xml:lang="en-US">Segment Reporting, Segment Revenue</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SegmentReportingInformationRevenue_lbl" xml:lang="en-US">Revenues:</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_SegmentReportingInformationRevenue_lbl" xml:lang="en-US">Segment Reporting Information, Revenue for Reportable Segment, Total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SegmentReportingInformationRevenue_lbl" xml:lang="en-US">Revenues</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2011/dei-2011-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityDomain" xlink:to="dei_EntityDomain_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityDomain_lbl" xml:lang="en-US">Entity [Domain]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ParentCompanyMember" xlink:label="us-gaap_ParentCompanyMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ParentCompanyMember" xlink:to="us-gaap_ParentCompanyMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ParentCompanyMember_lbl" xml:lang="en-US">H&amp;R Block, Inc. (Guarantor) [Member]</label>
    <loc xlink:type="locator" xlink:href="hrb-20110731.xsd#hrb_BfcIssuerMember" xlink:label="hrb_BfcIssuerMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="hrb_BfcIssuerMember" xlink:to="hrb_BfcIssuerMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_BfcIssuerMember_lbl" xml:lang="en-US">BFC (Issuer) [Member]</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_BfcIssuerMember_lbl" xml:lang="en-US">BFC (Issuer) [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SubsidiariesMember" xlink:label="us-gaap_SubsidiariesMember" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsidiariesMember" xlink:to="us-gaap_SubsidiariesMember_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiariesMember_lbl" xml:lang="en-US">Other Subsidiaries [Member]</label>
    <loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_BusinessIntersegmentEliminationsMember" xlink:label="us-gaap_BusinessIntersegmentEliminationsMember" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilities_lbl" xml:lang="en-US">Other liabilities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_NetIntercompanyAdvancesInvestingActivities_lbl" xml:lang="en-US">Net Intercompany Advances Investing Activities</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="hrb_NetIntercompanyAdvancesInvestingActivities_lbl" xml:lang="en-US">Net Intercompany Advances Investing Activities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="hrb_OtherInvestingActivities_lbl" xml:lang="en-US">Other Investing Activities</label>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>15
<FILENAME>hrb-20110731_pre.xml
<DESCRIPTION>EX-101 PRESENTATION LINKBASE DOCUMENT
<TEXT>
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EFLAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule Of Allowance For Impaired Loans) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract', window );"><strong>Mortgage Loans Held For Investment And Related Assets</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod', window );">Based on collateral value method</a></td>
        <td class="nump">$ 70,890<span></span></td>
        <td class="nump">$ 69,794<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod', window );">Based on discounted cash flow method</a></td>
        <td class="nump">9,499<span></span></td>
        <td class="nump">11,055<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal', window );">Total allowance for loans</a></td>
        <td class="nump">$ 80,389<span></span></td>
        <td class="nump">$ 80,849<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod">
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        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Allocated impaired loans based on collateral value method</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_AllocatedImpairedLoansBasedOnCollateralValueMethod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Allocated impaired loans based on discount cash flow method</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_AllocatedImpairedLoansBasedOnDiscountCashFlowMethod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Allowance for loans losses allocated to impaired loans total</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_AllowanceForLoansLossesAllocatedToImpairedLoansTotal</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans Held For Investment And Related Assets [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EGBAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (Parenthetical) (USD $)<br>In Thousands, except Share data</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Condensed Consolidated Balance Sheets</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="nump">$ 67,582<span></span></td>
        <td class="nump">$ 67,466<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableAllowance', window );">Allowance for loan losses</a></td>
        <td class="nump">91,303<span></span></td>
        <td class="nump">92,087<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated depreciation and amortization</a></td>
        <td class="nump">$ 694,321<span></span></td>
        <td class="nump">$ 677,220<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, stated value per share</a></td>
        <td class="nump">$ 0.01<span></span></td>
        <td class="nump">$ 0.01<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
        <td class="nump">800,000,000<span></span></td>
        <td class="nump">800,000,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
        <td class="nump">412,440,559<span></span></td>
        <td class="nump">412,440,599<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 5<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 14<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 5<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 4<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5074-111524<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 129<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockParOrStatedValuePerShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesAuthorized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockSharesIssued</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableAllowance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The allowance for loan and lease losses represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio as of the balance sheet date. For banks, include currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher OTS<br> -Name Federal Regulation (FR)<br> -Number Title 12<br> -Chapter V<br> -Section 563c.102<br> -Paragraph 8<br> -Subparagraph a(ii)<br> -Subsection I<br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 6<br> -Section L<br> -Subsection 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 7<br> -Subparagraph d<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)(1)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6379141&amp;loc=d3e15032-111544<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableAllowance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StatementOfFinancialPositionAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
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<DOCUMENT>
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<SEQUENCE>24
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EHWAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidated Statements Of Operations And Comprehensive Income (Loss) (USD $)<br>In Thousands, except Per Share data</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueServicesNet', window );">Service revenues</a></td>
        <td class="nump">$ 240,563<span></span></td>
        <td class="nump">$ 247,419<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherSalesRevenueNet', window );">Product and other revenues</a></td>
        <td class="nump">16,638<span></span></td>
        <td class="nump">16,753<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestIncomeOperating', window );">Interest income</a></td>
        <td class="nump">10,433<span></span></td>
        <td class="nump">10,302<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
        <td class="nump">267,634<span></span></td>
        <td class="nump">274,474<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>Expenses:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalariesAndWages', window );">Compensation and benefits</a></td>
        <td class="nump">160,255<span></span></td>
        <td class="nump">168,047<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_OccupancyAndEquipment', window );">Occupancy and equipment</a></td>
        <td class="nump">94,045<span></span></td>
        <td class="nump">94,702<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization of property and equipment</a></td>
        <td class="nump">21,048<span></span></td>
        <td class="nump">23,065<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ProvisionForBadDebtAndLoanLosses', window );">Provision for bad debt and loan losses</a></td>
        <td class="nump">8,823<span></span></td>
        <td class="nump">10,049<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest</a></td>
        <td class="nump">23,301<span></span></td>
        <td class="nump">22,962<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCostOfOperatingRevenue', window );">Other</a></td>
        <td class="nump">49,528<span></span></td>
        <td class="nump">49,191<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
        <td class="nump">357,000<span></span></td>
        <td class="nump">368,016<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment of goodwill</a></td>
        <td class="nump">99,697<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative expenses</a></td>
        <td class="nump">108,166<span></span></td>
        <td class="nump">117,029<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total expenses</a></td>
        <td class="nump">564,863<span></span></td>
        <td class="nump">485,045<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
        <td class="num">(297,229)<span></span></td>
        <td class="num">(210,571)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income, net</a></td>
        <td class="nump">4,087<span></span></td>
        <td class="nump">3,254<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(293,142)<span></span></td>
        <td class="num">(207,317)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax benefit</a></td>
        <td class="num">(119,699)<span></span></td>
        <td class="num">(79,679)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net loss from continuing operations</a></td>
        <td class="num">(173,443)<span></span></td>
        <td class="num">(127,638)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Net loss from discontinued operations</a></td>
        <td class="num">(1,655)<span></span></td>
        <td class="num">(3,043)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(175,098)<span></span></td>
        <td class="num">(130,681)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDilutedAbstract', window );"><strong>Basic and diluted loss per share:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicAndDilutedShare', window );">Net loss from continuing operations</a></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.40)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicAndDilutedShare', window );">Net loss from discontinued operations</a></td>
        <td class="text"> <span></span></td>
        <td class="num">$ (0.01)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Net loss</a></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.41)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAndDiluted', window );">Basic and diluted shares</a></td>
        <td class="nump">305,491<span></span></td>
        <td class="nump">319,690<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockDividendsPerShareCashPaid', window );">Dividends paid per share</a></td>
        <td class="nump">$ 0.15<span></span></td>
        <td class="nump">$ 0.15<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract', window );"><strong>Comprehensive income (loss):</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(175,098)<span></span></td>
        <td class="num">(130,681)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax', window );">Change in unrealized gain on available-for-sale securities, net</a></td>
        <td class="nump">975<span></span></td>
        <td class="num">(306)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease', window );">Change in foreign currency translation adjustments</a></td>
        <td class="nump">484<span></span></td>
        <td class="num">(4,020)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="num">$ (173,639)<span></span></td>
        <td class="num">$ (135,007)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_OccupancyAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Occupancy And Equipment</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_OccupancyAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ProvisionForBadDebtAndLoanLosses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Provision For Bad Debt And Loan Losses</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ProvisionForBadDebtAndLoanLosses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockDividendsPerShareCashPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate dividends paid during the period for each share of common stock outstanding.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockDividendsPerShareCashPaid</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e540-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 30<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A5<br> -Appendix A<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph c(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 8, 9, 10, 11, 12, 13, 14<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6508144<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e557-108580<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTax</nobr></td>
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        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ComprehensiveIncomeNetOfTaxAbstract</nobr></td>
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        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 2<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfRevenue</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total costs of sales and operating expenses for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostsAndExpenses</nobr></td>
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                    <td>debit</td>
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                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostsAndExpensesAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 5<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DepreciationAndAmortization</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareBasicAndDiluted</nobr></td>
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                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13777-109266<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -Clause 5<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 72<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 47<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13854-109267<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillImpairmentLoss</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 4<br> -Section 08<br> -Paragraph h<br> -Subparagraph 1(i)<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 29<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4569616-111683<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicAndDilutedShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) from continuing operations per each basic and diluted share of common stock or unit when the per share amount is the same for both basic and diluted shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsPerBasicAndDilutedShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the overall income (loss) from a disposal group that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items before deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6360339&amp;loc=d3e1361-107760<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 144<br> -Paragraph 47<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 29<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 144<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 13<br> -Article 7<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 15<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6892542&amp;loc=d3e957-107759<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicAndDilutedShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of income (loss) derived from discontinued operations during the period, net of related tax effect, per each basic and diluted share of common stock or unit when the per share amount is the same for both basic and diluted shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicAndDilutedShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 08<br> -Paragraph h<br> -Article 4<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 109<br> -Paragraph 45<br> -Subparagraph a, b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cost of borrowed funds accounted for as interest that was charged against earnings during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 34<br> -Paragraph 21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 9<br> -Article 9<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher OTS<br> -Name Federal Regulation (FR)<br> -Number Title 12<br> -Chapter V<br> -Section 563c.102<br> -Paragraph 9<br> -Subsection II<br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeOperating">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest generated from day to day operating activities of the business.  This element represents a revenue generating activity and is therefore gross (before any related cost of revenue items).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(e))<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestIncomeOperating</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e565-108580<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A7<br> -Appendix A<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 10, 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 87-21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 19<br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28, 29, 30<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 20<br> -Article 9<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 7<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (b),(c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 55<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6920433&amp;loc=d3e998-108581<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 24<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph c(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 14, 17, 19, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 52<br> -Paragraph 13, 20, 31<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Appreciation or loss in value (before reclassification adjustment) of the total of unsold securities during the period being reported on, net of tax. Reclassification adjustments include: (1) the unrealized holding gain (loss), net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain (loss) at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category; (2) the unrealized gains (losses) realized upon the sale of securities, after tax; and (3) the unrealized gains (losses) realized upon the write-down of securities, after tax.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e637-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e653-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 115<br> -Paragraph 13<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 55<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6920433&amp;loc=d3e998-108581<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 24<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 17, 22<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph c(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostOfOperatingRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other costs incurred during the reporting period related to other revenue generating activities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 2<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherCostOfOperatingRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherSalesRevenueNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(a),(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherSalesRevenueNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Revenues</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RevenuesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalariesAndWages">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Expenditures for salaries other than officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalariesAndWages</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueServicesNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SalesRevenueServicesNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 43<br> -Chapter 4<br> -Paragraph 5A<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 4<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 30<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6386349&amp;loc=d3e3636-108311<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SellingGeneralAndAdministrativeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAndDiluted">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average number of shares or units issued and outstanding that are used in calculating basic and diluted EPS.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAndDiluted</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EMEBI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidating Financial Statements (Schedule Of Condensed Consolidating Statements Of Cash Flows) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities:</a></td>
        <td class="num">$ (394,549)<span></span></td>
        <td class="num">$ (348,251)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireAvailableForSaleSecurities', window );">Purchases of available-for-sale securities</a></td>
        <td class="num">(39,275)<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromLoansReceivable', window );">Mortgage loans originated for investment, net</a></td>
        <td class="nump">11,192<span></span></td>
        <td class="nump">17,618<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase property &amp; equipment</a></td>
        <td class="num">(10,953)<span></span></td>
        <td class="num">(8,634)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Payments made for business acquisitions, net</a></td>
        <td class="num">(3,457)<span></span></td>
        <td class="num">(33,226)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested', window );">Proceeds from sales of businesses, net</a></td>
        <td class="nump">21,230<span></span></td>
        <td class="nump">26,387<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PaymentsForLoansMadeToFranchisees', window );">Loans made to franchisees</a></td>
        <td class="num">(16,477)<span></span></td>
        <td class="num">(33,720)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ProceedsFromCollectionOfFranchiseLoansReceivable', window );">Repayments from franchisees</a></td>
        <td class="nump">5,320<span></span></td>
        <td class="nump">6,724<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_OtherInvestingActivities', window );">Other, net</a></td>
        <td class="nump">18,167<span></span></td>
        <td class="nump">18,848<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(14,253)<span></span></td>
        <td class="num">(6,003)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDepositsOutstanding', window );">Customer banking deposits</a></td>
        <td class="num">(186,245)<span></span></td>
        <td class="num">(121,401)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDividends', window );">Dividends paid</a></td>
        <td class="num">(45,894)<span></span></td>
        <td class="num">(48,692)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered', window );">Repurchase of common stock</a></td>
        <td class="num">(2,002)<span></span></td>
        <td class="num">(164,369)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
        <td class="nump">1,762<span></span></td>
        <td class="nump">1,500<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities', window );">Other, net</a></td>
        <td class="num">(24,916)<span></span></td>
        <td class="num">(15,987)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="num">(257,295)<span></span></td>
        <td class="num">(348,949)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents', window );">Effects of exchange rates on cash</a></td>
        <td class="nump">962<span></span></td>
        <td class="num">(2,232)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net decrease in cash and cash equivalents</a></td>
        <td class="num">(665,135)<span></span></td>
        <td class="num">(705,435)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of the period</a></td>
        <td class="nump">1,677,844<span></span></td>
        <td class="nump">1,804,045<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of the period</a></td>
        <td class="nump">1,012,709<span></span></td>
        <td class="nump">1,098,610<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">H&amp;R Block, Inc. (Guarantor) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities:</a></td>
        <td class="nump">2,048<span></span></td>
        <td class="nump">22,849<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NetIntercompanyAdvancesInvestingActivities', window );">Net intercompany advances</a></td>
        <td class="nump">44,084<span></span></td>
        <td class="nump">188,324<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="nump">44,084<span></span></td>
        <td class="nump">188,324<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDividends', window );">Dividends paid</a></td>
        <td class="num">(45,894)<span></span></td>
        <td class="num">(48,692)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered', window );">Repurchase of common stock</a></td>
        <td class="num">(2,002)<span></span></td>
        <td class="num">(164,369)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
        <td class="nump">1,762<span></span></td>
        <td class="nump">1,500<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities', window );">Other, net</a></td>
        <td class="nump">2<span></span></td>
        <td class="nump">388<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="num">(46,132)<span></span></td>
        <td class="num">(211,173)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">BFC (Issuer) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities:</a></td>
        <td class="num">(22,900)<span></span></td>
        <td class="num">(43,301)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireAvailableForSaleSecurities', window );">Purchases of available-for-sale securities</a></td>
        <td class="num">(39,275)<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromLoansReceivable', window );">Mortgage loans originated for investment, net</a></td>
        <td class="nump">11,192<span></span></td>
        <td class="nump">17,618<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase property &amp; equipment</a></td>
        <td class="num">(54)<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PaymentsForLoansMadeToFranchisees', window );">Loans made to franchisees</a></td>
        <td class="num">(16,477)<span></span></td>
        <td class="num">(33,720)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ProceedsFromCollectionOfFranchiseLoansReceivable', window );">Repayments from franchisees</a></td>
        <td class="nump">5,320<span></span></td>
        <td class="nump">6,724<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_OtherInvestingActivities', window );">Other, net</a></td>
        <td class="nump">12,031<span></span></td>
        <td class="nump">40,668<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(27,263)<span></span></td>
        <td class="nump">31,290<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDepositsOutstanding', window );">Customer banking deposits</a></td>
        <td class="num">(186,268)<span></span></td>
        <td class="num">(121,166)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NetIntercompanyAdvancesFinancingActivities', window );">Net intercompany advances</a></td>
        <td class="nump">33,312<span></span></td>
        <td class="nump">35,507<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities', window );">Other, net</a></td>
        <td class="nump">22<span></span></td>
        <td class="nump">176<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="num">(152,934)<span></span></td>
        <td class="num">(85,483)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net decrease in cash and cash equivalents</a></td>
        <td class="num">(203,097)<span></span></td>
        <td class="num">(97,494)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of the period</a></td>
        <td class="nump">616,238<span></span></td>
        <td class="nump">702,021<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of the period</a></td>
        <td class="nump">413,141<span></span></td>
        <td class="nump">604,527<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Subsidiaries [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by (used in) operating activities:</a></td>
        <td class="num">(373,697)<span></span></td>
        <td class="num">(327,799)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase property &amp; equipment</a></td>
        <td class="num">(10,899)<span></span></td>
        <td class="num">(8,634)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Payments made for business acquisitions, net</a></td>
        <td class="num">(3,457)<span></span></td>
        <td class="num">(33,226)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested', window );">Proceeds from sales of businesses, net</a></td>
        <td class="nump">21,230<span></span></td>
        <td class="nump">26,387<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_OtherInvestingActivities', window );">Other, net</a></td>
        <td class="nump">6,136<span></span></td>
        <td class="num">(21,820)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="nump">13,010<span></span></td>
        <td class="num">(37,293)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NetIntercompanyAdvancesFinancingActivities', window );">Net intercompany advances</a></td>
        <td class="num">(77,396)<span></span></td>
        <td class="num">(223,831)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities', window );">Other, net</a></td>
        <td class="num">(24,940)<span></span></td>
        <td class="num">(16,551)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="num">(102,336)<span></span></td>
        <td class="num">(240,382)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents', window );">Effects of exchange rates on cash</a></td>
        <td class="nump">962<span></span></td>
        <td class="num">(2,232)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net decrease in cash and cash equivalents</a></td>
        <td class="num">(462,061)<span></span></td>
        <td class="num">(607,706)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of the period</a></td>
        <td class="nump">1,061,656<span></span></td>
        <td class="nump">1,102,135<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of the period</a></td>
        <td class="nump">599,595<span></span></td>
        <td class="nump">494,429<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Elims [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NetIntercompanyAdvancesInvestingActivities', window );">Net intercompany advances</a></td>
        <td class="num">(44,084)<span></span></td>
        <td class="num">(188,324)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(44,084)<span></span></td>
        <td class="num">(188,324)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDepositsOutstanding', window );">Customer banking deposits</a></td>
        <td class="nump">23<span></span></td>
        <td class="num">(235)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NetIntercompanyAdvancesFinancingActivities', window );">Net intercompany advances</a></td>
        <td class="nump">44,084<span></span></td>
        <td class="nump">188,324<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="nump">44,107<span></span></td>
        <td class="nump">188,089<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net decrease in cash and cash equivalents</a></td>
        <td class="nump">23<span></span></td>
        <td class="num">(235)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of the period</a></td>
        <td class="num">(50)<span></span></td>
        <td class="num">(111)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of the period</a></td>
        <td class="num">$ (27)<span></span></td>
        <td class="num">$ (346)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_NetIntercompanyAdvancesFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Intercompany Advances Financing Activities</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_NetIntercompanyAdvancesFinancingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_NetIntercompanyAdvancesInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net Intercompany Advances Investing Activities</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_NetIntercompanyAdvancesInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_OtherInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Other Investing Activities</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_OtherInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PaymentsForLoansMadeToFranchisees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Payments For Loans Made To Franchisees</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PaymentsForLoansMadeToFranchisees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Payments for repurchase of common stock, including shares surrendered</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ProceedsFromCollectionOfFranchiseLoansReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Proceeds from Collection of Franchise Loans Receivable</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ProceedsFromCollectionOfFranchiseLoansReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7<br> -Footnote 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The effect of exchange rate changes on cash balances held in foreign currencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 25<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDepositsOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in monies given as security or collateral for items acquired or borrowed on a temporary basis. Deposits may also be paid as initial payment of the cost of acquisition or for the right to enter into a contract or agreement.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInDepositsOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from financing activity for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from investing activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3536-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromLoansReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount paid or received by the reporting entity associated with purchase (sale or collection) of loans receivable arising from the financing of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 13<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3095-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3098-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsForProceedsFromLoansReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDividends">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow from the entity's earnings to the shareholders.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 20<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsOfDividends</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireAvailableForSaleSecurities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to acquire debt and equity securities not classified as either held-to-maturity securities or trading securities which would be classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 17<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 17<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 115<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6871852&amp;loc=d3e26853-111562<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireAvailableForSaleSecurities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15, 17<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 17<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the cash inflow during the period from the sale of a component of the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15, 16<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3179-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3095-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18, 19, 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3098-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromPaymentsForOtherFinancingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (j)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph A240<br> -Subparagraph i<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3255-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 19<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromStockOptionsExercised</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EYNAI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Assets and Liabilities Measured at Fair Value (Fair Value Assets And Liabilities Measured At Fair Value On A Recurring And Non-Recurring Basis) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="3">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_GainOrLossOnFinancialInstruments', window );">Total gain (loss) on financial instruments</a></td>
        <td class="nump">$ 430<span></span></td>
        <td class="num">$ (3,888)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Mortgage-Backed Securities [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnInvestments', window );">Gain (loss) on investments</a></td>
        <td class="nump">1,936<span></span></td>
        <td class="num">(20)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Mortgage-Backed Securities [Member] | Total [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Investments</a></td>
        <td class="nump">192,491<span></span></td>
        <td class="nump">21,893<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Mortgage-Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Investments</a></td>
        <td class="nump">192,491<span></span></td>
        <td class="nump">21,893<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Municipal Bonds [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnInvestments', window );">Gain (loss) on investments</a></td>
        <td class="nump">449<span></span></td>
        <td class="nump">566<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Municipal Bonds [Member] | Total [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Investments</a></td>
        <td class="nump">7,758<span></span></td>
        <td class="nump">8,981<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Municipal Bonds [Member] | Fair Value, Inputs, Level 2 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Investments</a></td>
        <td class="nump">7,758<span></span></td>
        <td class="nump">8,981<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Trust Preferred Security [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnInvestments', window );">Gain (loss) on investments</a></td>
        <td class="text"> <span></span></td>
        <td class="num">(1,618)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Trust Preferred Security [Member] | Total [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Investments</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">32<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Recurring [Member] | Trust Preferred Security [Member] | Fair Value, Inputs, Level 2 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsFairValueDisclosure', window );">Investments</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">32<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Non-recurring [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_GainOrLossOnRealEstateOwned', window );">Gain or Loss On Real Estate Owned</a></td>
        <td class="num">(482)<span></span></td>
        <td class="num">(589)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment', window );">Gain (loss) on impaired mortgage loans held for investment</a></td>
        <td class="num">(1,473)<span></span></td>
        <td class="num">(2,227)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Non-recurring [Member] | Total [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_RealEstateOwnedLoansFairValueDisclosure', window );">REO</a></td>
        <td class="nump">3,446<span></span></td>
        <td class="nump">3,321<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansFairValueDisclosure', window );">Impaired mortgage loans held for investment</a></td>
        <td class="nump">61,997<span></span></td>
        <td class="nump">69,467<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Measurements, Non-recurring [Member] | Fair Value, Inputs, Level 3 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_RealEstateOwnedLoansFairValueDisclosure', window );">REO</a></td>
        <td class="nump">3,446<span></span></td>
        <td class="nump">3,321<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansFairValueDisclosure', window );">Impaired mortgage loans held for investment</a></td>
        <td class="nump">61,997<span></span></td>
        <td class="nump">69,467<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Total [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Total financial assets at fair value</a></td>
        <td class="nump">265,692<span></span></td>
        <td class="nump">103,694<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_FinancialInstrumentsAsPercentageOfTotalAssets', window );">As a percentage of total assets</a></td>
        <td class="nump">6.20%<span></span></td>
        <td class="nump">2.30%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Inputs, Level 2 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Total financial assets at fair value</a></td>
        <td class="nump">200,249<span></span></td>
        <td class="nump">30,906<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_FinancialInstrumentsAsPercentageOfTotalAssets', window );">As a percentage of total assets</a></td>
        <td class="nump">4.70%<span></span></td>
        <td class="nump">0.70%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Fair Value, Inputs, Level 3 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancialInstrumentsOwnedAtFairValue', window );">Total financial assets at fair value</a></td>
        <td class="nump">$ 65,443<span></span></td>
        <td class="nump">$ 72,788<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_FinancialInstrumentsAsPercentageOfTotalAssets', window );">As a percentage of total assets</a></td>
        <td class="nump">1.50%<span></span></td>
        <td class="nump">1.60%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr>
        <td colspan="4"></td>
      </tr>
      <tr>
        <td colspan="4">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Amounts have been restated to conform to the current period presentation. </td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_FinancialInstrumentsAsPercentageOfTotalAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Financial Instruments As Percentage Of Total Assets</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_FinancialInstrumentsAsPercentageOfTotalAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_GainOrLossOnFinancialInstruments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gain or Loss on Financial Instruments</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_GainOrLossOnFinancialInstruments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gain or Loss on Impaired Mortgage Loans Held for Investment</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_GainOrLossOnImpairedMortgageLoansHeldForInvestment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_GainOrLossOnRealEstateOwned">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gain or Loss on Real Estate Owned</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_GainOrLossOnRealEstateOwned</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_MortgageLoansFairValueDisclosure">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans, Fair Value Disclosure</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_MortgageLoansFairValueDisclosure</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_RealEstateOwnedLoansFairValueDisclosure">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Real Estate Owned Loans, Fair Value Disclosure</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_RealEstateOwnedLoansFairValueDisclosure</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Includes both pledged and unpledged holdings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-BRD<br> -Chapter 4<br> -Paragraph 80<br> -Subparagraph Exhibit 4-3<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-BRD<br> -Chapter 4<br> -Paragraph 38, 40<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6475986&amp;loc=d3e42546-110969<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FinancialInstrumentsOwnedAtFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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          </td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any gains (losses) realized during the period from the sale of investments accounted for under the cost method of accounting and losses recognized for other than temporary impairments (OTTI) of the subject investments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7(c),9(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (c)-(e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6872113&amp;loc=d3e27357-111563<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 115<br> -Paragraph 13, 22<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 7<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6872113&amp;loc=d3e27405-111563<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GainLossOnInvestments</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsFairValueDisclosure">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents investment securities as of the balance sheet date which may include marketable securities, derivative financial instruments, and investments accounted for under the equity method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Available-for-Sale Securities<br> -URI http://asc.fasb.org/extlink&amp;oid=6505594<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6379932&amp;loc=d3e22054-111558<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 115<br> -Paragraph 13<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Trading Securities<br> -URI http://asc.fasb.org/extlink&amp;oid=6526789<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 115<br> -Paragraph 12<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 1<br> -Subparagraph a, f, g<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 35<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6956420&amp;loc=d3e24584-111560<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InvestmentsFairValueDisclosure</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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﻿<html>
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    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EDHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Receivables (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndNotesReceivableUnclassifiedAbstract', window );"><strong>Receivables</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfShortTermReceivablesTableTextBlock', window );">Schedule Of Short-Term Receivables</a></td>
        <td class="text"><table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 19%; padding-right: 0.75pt; padding-top: 0.75pt;" width="19%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">July 31, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">April 30, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Business Services receivables</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">224,631</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">281,847</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans to franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,313</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,181</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Receivables for tax preparation and related fees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">36,203</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">38,930</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance lines of credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">30,699</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">31,645</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Royalties from franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">707</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">11,645</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax client receivables related to RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,971</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,412</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Other</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">40,446</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">131,096</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">396,970</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">559,756</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Allowance for doubtful accounts</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(67,582</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(67,466</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">329,388</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">492,290</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule Of Loans Receivable</a></td>
        <td class="text"><table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 28%; padding-right: 0.75pt; padding-top: 0.75pt;" width="28%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="16%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 15%; padding-right: 0.75pt; padding-top: 0.75pt;" width="15%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax Client</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Lines of Credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Receivables - RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">to Franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of July 31, 2011:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Short-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">30,699</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,971</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,313</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Long-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">18,539</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,271</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">123,962</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">49,238</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">7,242</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">186,275</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of April 30, 2011:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Short-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">31,645</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,412</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,181</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Long-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">21,619</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,855</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">110,420</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">53,264</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">8,267</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">172,601</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr></table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfReceivablesBasedOnYearOfOriginationTableTextBlock', window );">Schedule Of Receivables Based On Year Of Origination</a></td>
        <td class="text"><table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 46%; padding-right: 0.75pt; padding-top: 0.75pt;" width="46%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"> </td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax Client</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Lines of Credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Receivables - RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Credit Quality Indicator &#8211; Year of origination:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">25,738</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2010</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,006</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">86</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2009</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4,953</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,124</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2008 and prior</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,082</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,032</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Revolving loans</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">11,459</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">49,238</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">7,242</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock', window );">Schedule Of Allowance For Doubtful Accounts</a></td>
        <td class="text"><table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 13%; padding-right: 0.75pt; padding-top: 0.75pt;" width="13%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">July 31, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">April 30, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Allowance related to:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance lines of credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,350</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4,400</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax client receivables related to RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans to franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">All other receivables</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,232</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">63,066</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,582</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,466</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr></table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfActivityInAllowanceForDoubtfulAccountsTableTextBlock', window );">Schedule Of Activity In The Allowance For Doubtful Accounts</a></td>
        <td class="text"><table style="line-height: 115%; width: 100%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="23%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" width="10%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 37.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="37%" colspan="3">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax Client</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">All</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 42.98%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="42%" colspan="6">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Lines of Credit Receivables - RALs to Franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Other</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Total</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of April 30, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4,400</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">63,066</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,466</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Provision</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">950</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,955</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,905</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Recoveries</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">51</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">51</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Charge-offs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,840</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,840</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of July 31, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,350</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,232</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,582</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of April 30, 2010</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">35,239</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">12,191</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">65,041</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">112,475</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Provision</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">710</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,078</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,790</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Recoveries</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">128</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">128</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Charge-offs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(4</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,015</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,019</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of July 31, 2010</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">35,949</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">12,193</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">64,232</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">112,374</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr></table><span></span></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Activity in the Allowance for Doubtful Accounts [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Allowance for Doubtful Accounts [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Schedule of Receivables Based on Year of Origination [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Short-Term Receivables [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfShortTermReceivablesTableTextBlock</nobr></td>
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                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3, 4<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EYOAC">
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        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Document And Entity Information<br></strong></div>
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      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
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         2011<span></span></td>
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                <p>If the value is true, then the document as an amendment to previously-filed/accepted document.</p>
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                <p>End date of current fiscal year in the format --MM-DD.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
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                <p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p>
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                <p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p>
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                <p>The type of document being provided (such as 10-K, 10-Q, N-1A, etc). The document type is limited to the same value as the supporting SEC submission type, minus any "/A" suffix. The acceptable values are as follows: S-1, S-3, S-4, S-11, F-1, F-3, F-4, F-9, F-10, 6-K, 8-K, 10, 10-K, 10-Q, 20-F, 40-F, N-1A, 485BPOS, 497, NCSR, N-CSR, N-CSRS, N-Q, 10-KT, 10-QT, 20-FT, and Other.</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCentralIndexKey</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:centralIndexKeyItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate number of shares outstanding of each of registrant's classes of common stock, as of latest practicable date. Where multiple classes exist define each class by adding class of stock items such as Common Class A [Member], Common Class B [Member] onto the Instrument [Domain] of the Entity Listings, Instrument</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityCommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, or (4) Smaller Reporting Company. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityFilerCategory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:filerCategoryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_EntityRegistrantName</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_DocumentAndEntityInformationAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Document and Entity Information [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_DocumentAndEntityInformationAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EHKAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule Of Non-Accrual Loans) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LoansReceivableRecordedInvestmentNonaccrualStatus', window );">Loans receivable recorded investment non-accrual status</a></td>
        <td class="nump">$ 161,241<span></span></td>
        <td class="nump">$ 157,464<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancingReceivableModificationsRecordedInvestment', window );">Financing receivable modifications to recorded investments</a></td>
        <td class="nump">3,945<span></span></td>
        <td class="nump">3,178<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus', window );">Total non-accrual loans</a></td>
        <td class="nump">165,186<span></span></td>
        <td class="nump">160,642<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LoansReceivableRecordedInvestmentNonaccrualStatus', window );">Loans receivable recorded investment non-accrual status</a></td>
        <td class="nump">138,277<span></span></td>
        <td class="nump">143,358<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancingReceivableModificationsRecordedInvestment', window );">Financing receivable modifications to recorded investments</a></td>
        <td class="nump">3,767<span></span></td>
        <td class="nump">2,849<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LoansReceivableRecordedInvestmentNonaccrualStatus', window );">Loans receivable recorded investment non-accrual status</a></td>
        <td class="nump">22,964<span></span></td>
        <td class="nump">14,106<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinancingReceivableModificationsRecordedInvestment', window );">Financing receivable modifications to recorded investments</a></td>
        <td class="nump">$ 178<span></span></td>
        <td class="nump">$ 329<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LoansReceivableRecordedInvestmentNonaccrualStatus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loans Receivable Recorded Investment Nonaccrual Status</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LoansReceivableRecordedInvestmentNonaccrualStatus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableModificationsRecordedInvestment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of the outstanding recorded investment related to financing receivables that have been modified by troubled debt restructurings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=SL6953670-111524<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 33<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=SL6953676-111524<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 40<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6951948&amp;loc=d3e18845-111554<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FinancingReceivableModificationsRecordedInvestment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Recorded investment in financing receivables that are on nonaccrual status as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5111-111524<br> -Subparagraph (d)<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FinancingReceivableRecordedInvestmentNonaccrualStatus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EQCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Goodwill And Intangible Assets (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill And Intangible Assets</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfGoodwillTextBlock', window );">Schedule Of Goodwill</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="28%"> </td>
<td width="5%"> </td>
<td width="15%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="13%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="13%"> </td>
<td width="2%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at April 30, 2011:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Goodwill</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">459,039</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">427,094</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">886,133</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Accumulated impairment losses</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(15,000</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(39,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">434,151</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">412,094</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">846,245</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Changes:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Acquisitions</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,478</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">34</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,512</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Disposals and foreign currency changes</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">112</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(7,561</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(7,449</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impairments</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(99,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(99,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr><td colspan="10">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at July 31, 2011:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Goodwill</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">462,629</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">419,567</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">882,196</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Accumulated impairment losses</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(114,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(139,585</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">437,741</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">304,870</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">742,611</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsByMajorClassTextBlock', window );">Schedule Of Intangible Assets</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="19%"> </td>
<td width="3%"> </td>
<td width="8%"> </td>
<td width="2%"> </td>
<td width="10%"> </td>
<td width="2%"> </td>
<td width="1%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="2%"> </td>
<td width="10%"> </td>
<td width="2%"> </td>
<td width="12%"> </td>
<td width="2%"> </td>
<td width="2%"> </td>
<td width="8%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Gross</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Gross</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Carrying</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Accumulated</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Carrying Accumulated</font></td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount Amortization</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount Amortization</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer relationships</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">86,678</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(43,031</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">43,647</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">87,624</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(41,076</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">46,548</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Noncompete agreements</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,451</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(22,278</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,173</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,456</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(22,059</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,397</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Reacquired franchise rights</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">214,330</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(10,991</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">203,339</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">214,330</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(9,961</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">204,369</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Franchise agreements</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">19,201</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,414</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">15,787</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">19,201</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,093</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">16,108</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased technology</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">14,700</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(9,070</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,630</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">14,700</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,505</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,195</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trade name</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,325</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(650</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">675</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,325</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(600</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">725</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer relationships</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">147,208</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(125,848</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,360</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">152,079</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(128,738</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,341</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Noncompete agreements</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,551</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(25,101</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,450</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,818</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,662</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,156</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Attest firm affiliation</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,629</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(424</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,205</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,629</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(318</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,311</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trade name &#8211; amortizing</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,600</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,600</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,600</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,600</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trade name &#8211; non-amortizing</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">55,637</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(4,868</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">50,769</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">55,637</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(4,868</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">50,769</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">608,310</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(248,275</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">) $</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">360,035</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">614,399</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(246,480</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">367,919</font></td></tr></table><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of amortizable intangibles assets, in total and by major class, including the gross carrying amount and accumulated amortization. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16265-109275<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13854-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 47<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E3IAI">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule Of Past Due Mortgage Loans) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">$ 553,991<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 572,974<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Less Than 60 Days Past Due [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">46,430<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Less Than 60 Days Past Due [Member] | Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">35,960<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Less Than 60 Days Past Due [Member] | All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">10,470<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">60 To 89 Days Past Due [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">10,621<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">60 To 89 Days Past Due [Member] | Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">8,886<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">60 To 89 Days Past Due [Member] | All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">1,735<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">90 Days + Past Due [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">154,246<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">90 Days + Past Due [Member] | Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">133,767<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">90 Days + Past Due [Member] | All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">20,479<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Total Past Due [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">211,297<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Total Past Due [Member] | Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">178,613<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Total Past Due [Member] | All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">32,684<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Current [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">342,694<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Current [Member] | Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">168,082<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Current [Member] | All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">174,612<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">346,695<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">$ 207,296<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr>
        <td colspan="4"></td>
      </tr>
      <tr>
        <td colspan="4">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top"> No loans past due 90 days or more are still accruing interest</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate gross carrying amount of all categories of loans and leases held in portfolio, prior to deducting deferred income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableGrossCarryingAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
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﻿<html>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Goodwill And Intangible Assets<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill And Intangible Assets</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock', window );">Goodwill And Intangible Assets</a></td>
        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">7. Goodwill and Intangible Assets</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Changes in the carrying amount of goodwill for the three months ended July 31, 2011 consist of the following:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="28%"> </td>
<td width="5%"> </td>
<td width="15%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="13%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="13%"> </td>
<td width="2%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at April 30, 2011:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Goodwill</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">459,039</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">427,094</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">886,133</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Accumulated impairment losses</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(15,000</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(39,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">434,151</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">412,094</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">846,245</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Changes:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Acquisitions</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,478</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">34</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,512</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Disposals and foreign currency changes</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">112</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(7,561</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(7,449</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impairments</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(99,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(99,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr><td colspan="10">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at July 31, 2011:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Goodwill</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">462,629</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">419,567</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">882,196</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Accumulated impairment losses</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(114,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(139,585</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">437,741</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">304,870</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">742,611</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We test goodwill and other indefinite-life intangible assets for impairment annually or more frequently if events occur or circumstances change which would, more likely than not, reduce the fair value of a reporting unit below its carrying value. In August 2011, our Board of Directors approved a non-binding letter of intent to sell substantially all assets of RSM to M&amp;P. The sale is dependent on, among other factors, the ability of M&amp;P to raise financing for the purchase. In conjunction with this sale, we are also evaluating strategic alternatives for EquiCo. Both of these businesses are separate reporting units within the Business Services segment.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">These decisions triggered an interim review of the goodwill for our RSM and EquiCo reporting units. The fair values of both reporting units were reviewed based on expected sale prices in the market compared to book value. As a result of that review, we recorded a goodwill impairment of $<font class="_mt">85.4</font> million related to our RSM reporting unit, leaving a remaining goodwill balance of approximately $<font class="_mt">304.9</font> million. We have also recorded a goodwill impairment of $<font class="_mt">14.3</font> million related to our EquiCo reporting unit, leaving no remaining goodwill balance.</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Intangible assets consist of the following:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="19%"> </td>
<td width="3%"> </td>
<td width="8%"> </td>
<td width="2%"> </td>
<td width="10%"> </td>
<td width="2%"> </td>
<td width="1%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="2%"> </td>
<td width="10%"> </td>
<td width="2%"> </td>
<td width="12%"> </td>
<td width="2%"> </td>
<td width="2%"> </td>
<td width="8%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Gross</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Gross</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Carrying</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Accumulated</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Carrying Accumulated</font></td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount Amortization</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount Amortization</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer relationships</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">86,678</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(43,031</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">43,647</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">87,624</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(41,076</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">46,548</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Noncompete agreements</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,451</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(22,278</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,173</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,456</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(22,059</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,397</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Reacquired franchise rights</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">214,330</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(10,991</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">203,339</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">214,330</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(9,961</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">204,369</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Franchise agreements</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">19,201</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,414</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">15,787</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">19,201</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,093</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">16,108</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased technology</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">14,700</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(9,070</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,630</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">14,700</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,505</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,195</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trade name</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,325</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(650</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">675</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,325</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(600</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">725</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer relationships</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">147,208</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(125,848</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,360</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">152,079</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(128,738</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,341</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Noncompete agreements</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,551</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(25,101</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,450</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,818</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,662</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,156</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Attest firm affiliation</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,629</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(424</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,205</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,629</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(318</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,311</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trade name &#8211; amortizing</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,600</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,600</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,600</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,600</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trade name &#8211; non-amortizing</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">55,637</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(4,868</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">50,769</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">55,637</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(4,868</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">50,769</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">608,310</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(248,275</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">) $</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">360,035</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">614,399</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(246,480</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">367,919</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Amortization of intangible assets for the three months ended July 31, 2011 and 2010 was $<font class="_mt">7.7</font> and $<font class="_mt">6.9</font> million respectively. Estimated amortization of intangible assets for fiscal years 2012 through 2016 is $<font class="_mt">27.1</font> million, $<font class="_mt">22.7</font> million, $<font class="_mt">19.2</font> million, $<font class="_mt">14.4</font> million and $<font class="_mt">13.0</font> million, respectively.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In connection with a prior acquisition, we have a liability related to unfavorable operating lease terms in the amount of $<font class="_mt">5.9</font> million, which will be amortized over the remaining contractual life of the operating lease. The net balance was $<font class="_mt">5.3</font> million at July 31, 2011.</font></p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final.  May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16265-109275<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 42, 43, 44, 45, 46, 47<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16373-109275<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13854-109267<br><br></p>
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Interest Income And Expense (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_InterestIncomeAndExpenseAbstract', window );"><strong>Interest Income And Expense</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfInterestIncomeExpenseByTypeTextblock', window );">Interest Income And Expense Of Continuing Operations</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="39%"> </td>
<td width="19%"> </td>
<td width="13%"> </td>
<td width="9%"> </td>
<td width="10%"> </td>
<td width="7%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="6">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Interest income:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans, net</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,661</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,323</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,772</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,979</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,433</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,302</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Interest expense:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Borrowings</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,494</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">20,643</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,656</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,923</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB advances</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">151</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">396</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,301</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,962</font></td>
<td align="left">&nbsp;</td></tr></table><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest Income And Expense [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule Of Interest Income Expense By Type [TextBlock]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EIOAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule Of Allowance For Loan Losses) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract', window );"><strong>Mortgage Loans Held For Investment And Related Assets</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableAllowance', window );">Balance, beginning of the period</a></td>
        <td class="nump">$ 92,087<span></span></td>
        <td class="nump">$ 93,535<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForLoanAndLeaseLosses', window );">Provision</a></td>
        <td class="nump">5,625<span></span></td>
        <td class="nump">8,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts', window );">Recoveries</a></td>
        <td class="nump">49<span></span></td>
        <td class="nump">33<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs', window );">Charge-offs</a></td>
        <td class="num">(6,458)<span></span></td>
        <td class="num">(13,172)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableAllowance', window );">Balance, end of the period</a></td>
        <td class="nump">$ 91,303<span></span></td>
        <td class="nump">$ 88,396<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans Held For Investment And Related Assets [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 7<br> -Subparagraph d<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5212-111524<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForLoanAndLeaseLossesRecoveriesOfBadDebts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, typically because they are considered to be not salvageable or have been purchased by unconsolidated collection entities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 7<br> -Subparagraph d<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5212-111524<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableAllowance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The allowance for loan and lease losses represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio as of the balance sheet date. For banks, include currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher OTS<br> -Name Federal Regulation (FR)<br> -Number Title 12<br> -Chapter V<br> -Section 563c.102<br> -Paragraph 8<br> -Subparagraph a(ii)<br> -Subsection I<br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 6<br> -Section L<br> -Subsection 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 7<br> -Subparagraph d<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)(1)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6379141&amp;loc=d3e15032-111544<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableAllowance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForLoanAndLeaseLosses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of the periodic provision charged to operations, based on an assessment of the uncollectibility of the loan and lease portfolio, the offset to which is either added to or deducted from the allowance account for the purpose of reducing loan receivable and leases to an amount that approximates their net realizable value (the amount expected to be collected).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.11)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 04<br> -Paragraph 11<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 5<br> -Paragraph 168, 169, 170<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProvisionForLoanAndLeaseLosses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EIGAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Receivables (Schedule Of Receivables Based On Year Of Origination) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member] | Year Of Origination 2011 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">$ 25,738<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member] | Year Of Origination 2010 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">5,006<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Client Receivables - RALs [Member] | Year Of Origination 2010 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">86<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member] | Year Of Origination 2009 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">4,953<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Client Receivables - RALs [Member] | Year Of Origination 2009 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">2,124<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member] | Year Of Origination 2008 And Prior [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">2,082<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Client Receivables - RALs [Member] | Year Of Origination 2008 And Prior [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">5,032<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member] | Revolving Loans [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">11,459<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Client Receivables - RALs [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">7,242<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableCommercial', window );">Receivables, Net</a></td>
        <td class="nump">$ 49,238<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableCommercial">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the sum of the gross carrying amounts of the various categories of unpaid commercial loans and leases receivable, primarily issued to businesses. Includes: (1) commercial and industrial loans, consisting of general purpose loans to entities involved in producing, transporting, or merchandising products sold in the course of commerce; (2) agricultural loans consisting of borrowings used to finance major equipment and machinery purchases and expenses, livestock or crop production (including fisheries), and to supplement working capital needs of an entity engaged in farming operations; (3) mortgage loans secured by a [legal] security interest in real property [commercial building or business real property]; (4) obligation in the form of [promissory] notes, used for the funding of construction projects; (5) interbank and other loans to financial institutions for the purpose of liquidity management on the part of the borrower; (6) draws against credit facilities provided to companies involved in mortgage banking activities (warehousing); (7) amounts lent to businesses engaged in international activities (trade financing); (8) lease financings; and (9) loans to governmental entities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7(a),(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 7<br> -Subparagraph a, b<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableCommercial</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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﻿<html>
  <head>
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    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EQCAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Assets and Liabilities Measured at Fair Value (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Assets and Liabilities Measured at Fair Value</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueMeasurementInputsDisclosureTextBlock', window );">Fair Value Assets And Liabilities Measured At Fair Value On A Recurring And Non-Recurring Basis</a></td>
        <td class="text"><div align="left">

<table border="0" cellspacing="0">
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"> </td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(dollars in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Level 1</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Level 2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Level 3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Gain (loss)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of July 31, 2011:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage-backed securities $</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">192,491</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">192,491</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,936</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Municipal bonds</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,758</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,758</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">449</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Non-recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">REO</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,446</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,446</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(482</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impaired mortgage loans</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">held for investment</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">61,997</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">61,997</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,473</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">265,692</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">200,249</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">65,443</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">430</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="14">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As a percentage of total assets</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6.2</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4.7</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1.5</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of July 31, 2010: </font><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1)</font></sup></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage-backed securities $</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,893</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,893</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(20</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Municipal bonds</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,981</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,981</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">566</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trust preferred security</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,618</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Non-recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">REO</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,321</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,321</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(589</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impaired mortgage loans</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">held for investment</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,467</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,467</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,227</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">103,694</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">30,906</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">72,788</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr><td colspan="14">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As a percentage of total assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2.3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">0.7</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1.6</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<table border="0" cellspacing="0">
<tr><td valign="top" width="2%" nowrap="nowrap"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(1)</font></sup>&nbsp; &nbsp; &nbsp; </td>
<td width="98%"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Amounts have been restated to conform to the current period presentation.</font> </td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByBalanceSheetGroupingTextBlock', window );">Fair Value Of Financial Instruments</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="38%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="19%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="7%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Carrying</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Estimated</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Fair Value</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans held for investment</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">282,546</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">678,071</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">678,352</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Long-term borrowings</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,050,371</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,105,686</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">24,998</font></td>
<td align="left">&nbsp;</td></tr></table><span></span></td>
      </tr>
    </table>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
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          <div style="width: 200px;"><strong>Litigation And Related Contingencies<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LitigationAndRelatedContingenciesAbstract', window );"><strong>Litigation And Related Contingencies</strong></a></td>
        <td class="text"> <span></span></td>
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        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">12. Litigation and Related Contingencies</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We are party to investigations, legal claims and lawsuits arising out of our business operations. As required, we accrue our best estimate of loss contingencies when we believe a loss is probable and we can reasonably estimate the amount of any such loss. Amounts accrued, including obligations under indemnifications, totaled $<font class="_mt">86.3</font> million and $<font class="_mt">70.6</font> million at July 31, 2011 and April 30, 2011, respectively. Litigation is inherently unpredictable and it is difficult to project the outcome of particular matters with reasonable certainty and, therefore, the actual amount of any loss may prove to be larger or smaller than the amounts reflected in our consolidated financial statements.</font></p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Litigation and Claims Pertaining to Discontinued Mortgage Operations</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Although mortgage loan origination activities were terminated and the loan servicing business was sold during fiscal year 2008, SCC and HRB remain subject to investigations, claims and lawsuits pertaining to SCC's mortgage business activities that occurred prior to such termination and sale. These investigations, claims and lawsuits include actions by state and federal regulators, municipalities, third party indemnitees, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others alleged to be similarly situated. Among other things, these investigations, claims and lawsuits allege discriminatory or unfair and deceptive loan origination and servicing practices, fraud, rights to indemnification, and violations of securities laws, the Truth in Lending Act, Equal Credit Opportunity Act and the Fair Housing Act. Given the non-prime mortgage environment, the number of these investigations, claims and lawsuits has increased over historical experience and is likely to continue to increase. The amounts claimed in these investigations, claims and lawsuits are substantial in some instances, and the ultimate resulting liability is difficult to predict and thus cannot be reasonably estimated. In the event of unfavorable outcomes, the amounts that may be required to be paid in the discharge of liabilities or settlements could be substantial and could have a material impact on our consolidated results of operations.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">On June 3, 2008, the Massachusetts Attorney General filed a lawsuit in the Superior Court of Suffolk County, Massachusetts (Case No. 08-2474-BLS) styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Commonwealth of Massachusetts v. H&amp;R Block, Inc., et al.</font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">, alleging unfair, deceptive and discriminatory origination and servicing of mortgage loans and seeking equitable relief, disgorgement of profits, restitution and statutory <font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">penalties. In November 2008, the court granted a preliminary injunction limiting the ability of the owner of SCC's former loan servicing business to initiate or advance foreclosure actions against certain loans originated by SCC or its subsidiaries without (1) advance notice to the Massachusetts Attorney General and (2) if the Attorney General objects to foreclosure, approval by the court. An appeal of the preliminary injunction was denied. To avoid the cost and inherent risk associated with litigation, the parties have reached an agreement to settle this case. The settlement requires a cash payment from SCC to the Attorney General of $<font class="_mt">9.8</font> million, in addition to certain loan modification relief to Massachusetts borrowers estimated at $<font class="_mt">115</font> million in benefits. The agreement also provides for a contingent cash payment of up to $<font class="_mt">5</font> million in the event certain loan modification relief is not available. We have a liability recorded for our best estimate of the expected loss. We do not believe losses in excess of our accrual would be material to our financial statements, although it is possible that our losses could exceed the amount we have accrued.</font></font></p>

<div>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">On February 1, 2008, a class action lawsuit was filed in the United States District Court for the District of Massachusetts against SCC and other related entities styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Cecil Barrett, et al. v. Option One Mortgage Corp., et al. </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">(Civil Action No. 08-10157-RWZ). Plaintiffs allege discriminatory practices relating to the origination of mortgage loans in violation of the Fair Housing Act and Equal Credit Opportunity Act, and seek declaratory and injunctive relief in addition to actual and punitive damages. The court dismissed H&amp;R Block, Inc. from the lawsuit for lack of personal jurisdiction. In March 2011, the court issued an order certifying a class, which defendants sought to appeal. On August 24, 2011, the First Circuit Court of Appeals declined to hear the appeal, noting that the district court could reconsider its certification decision in light of a recent ruling by the United States Supreme Court in an unrelated matter. We do not believe losses in excess of our accrual would be material to our financial statements, although it is possible that our losses could exceed the amount we have accrued. We believe we have meritorious defenses to the claims in this case and intend to defend the case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">On December 9, 2009, a putative class action lawsuit was filed in the United States District Court for the Central District of California against SCC and H&amp;R Block, Inc. styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Jeanne Drake, et al. v. Option One Mortgage Corp., et al. </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">(Case No. SACV09-1450 CJC). Plaintiffs allege breach of contract, promissory fraud, intentional interference with contractual relations, wrongful withholding of wages and unfair business practices in connection with the failure to pay severance benefits to employees when their employment transitioned to American Home Mortgage Servicing, Inc. in connection with the sale of certain assets and operations of Option One. Plaintiffs seek to recover severance benefits of approximately $<font class="_mt">8</font> million, interest and attorney's fees, in addition to penalties and punitive damages on certain claims. Plaintiffs' motion for class certification is pending. All parties have filed motions for summary judgment. The court has set a hearing on all pending motions on August 29, 2011. We have not concluded that a loss related to this matter is probable nor have we established a loss contingency related to this matter. We believe we have meritorious defenses to the claims in this case and intend to defend the case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">On October 15, 2010, the Federal Home Loan Bank of Chicago filed a lawsuit in the Circuit Court of Cook County, Illinois (Case No. 10CH45033) styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Federal Home Loan Bank of Chicago v. Bank of America Funding Corporation, et al. </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">against multiple defendants, including various SCC related entities and H&amp;R Block, Inc. related entities, arising out of Federal Home Loan Bank's (FHLB's) purchase of mortgage-backed securities. Plaintiff asserts claims for rescission and damages under state securities law and for common law negligent misrepresentation in connection with its purchase of two securities originated and securitized by SCC. These two securities had a total initial principal amount of approximately $<font class="_mt">50</font> million, of which approximately $<font class="_mt">42</font> million remains outstanding. We have not concluded that a loss related to this matter is probable nor have we established a loss contingency related to this matter. We believe the claims in this case are without merit and we intend to defend them vigorously. There can be no assurances, however, as to its outcome or its impact on our consolidated results of operations.</font></p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Employment-Related Claims and Litigation</font></p>

<div>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We have been named in several wage and hour class action lawsuits throughout the country, including </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Alice Williams v. H&amp;R Block Enterprises LLC</font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">, Case No.RG08366506 (Superior Court of California, County of Alameda, filed January 17, 2008) (alleging improper classification of office managers in California); </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Arabella Lemus v. H&amp;R Block Enterprises LLC, et al., </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Case No. CGC-09-489251 (United States District Court, Northern District of California, filed June 9, 2009) (alleging failure to timely pay compensation to tax professionals in California and to include itemized information on wage statements); </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Delana Ugas v. H&amp;R Block Enterprises LLC, et al., </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Case No. BC417700 (United States District Court, Central District of California, filed July 13, 2009) (alleging failure to compensate tax professionals in California for all hours worked and to provide meal periods); and </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Barbara Petroski v. H&amp;R Block Eastern Enterprises, Inc., et al., </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Case No. 10-CV-00075 (United States District Court, Western District of Missouri, filed January 25, 2010) (alleging failure to compensate tax professionals nationwide for off-season training). A class was certified in the </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Lemus </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">case in December 2010 (consisting of tax professionals who worked in company-owned offices in California from 2007 to 2010); in the </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Williams </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">case in March 2011 (consisting of office managers who worked in company-owned offices in California from 2004 to 2011); and in the </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Ugas </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">case in August 2011 (consisting of tax professionals who worked in company-owned offices in California from 2006 to 2011). A conditional class was certified in the </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Petroski </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">case in March 2011 (consisting of tax professionals nationwide who worked in company-owned offices and who were not compensated for certain training courses occurring on or after April 15, 2007).</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The plaintiffs in the wage and hour class action lawsuits seek actual damages, pre-judgment interest and attorneys' fees, in addition to statutory penalties under California and federal law, which could equal up to 30 days of wages per tax season for class members who worked in California. A portion of our loss contingency accrual is related to these lawsuits for the amount of loss that we consider probable and estimable. For those wage and hour class action lawsuits for which we are able to estimate a range of possible loss, the current estimated range is $<font class="_mt">0</font> to $<font class="_mt">70</font> million in excess of the accrued liability related to those matters. This estimated range of possible loss is based upon currently available information and is subject to significant judgment and a variety of assumptions and uncertainties. The matters underlying the estimated range will change from time to time, and actual results may vary significantly from the current estimate. Because this estimated range does not include matters for which an estimate is not possible, the range does not represent our maximum loss exposure for the wage and hour class action lawsuits. We believe we have meritorious defenses to the claims in these lawsuits and intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances and the ultimate liability with respect to these matters is difficult to predict. There can be no assurances as to the outcome of these cases or their impact on our consolidated results of operations, individually or in the aggregate.</font></p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">RAL Litigation</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We have been named in multiple lawsuits as defendants in litigation regarding our refund anticipation loan program in past years. All of those lawsuits have been settled or otherwise resolved, except for one.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The sole remaining case is a putative class action styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Sandra J. Basile, et al. v. H&amp;R Block, Inc., et al.</font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">, April Term 1992 Civil Action No. 3246 in the Court of Common Pleas, First Judicial District Court of Pennsylvania, Philadelphia County, instituted on April 23, 1993. The plaintiffs allege inadequate disclosures with respect to the RAL product and assert claims for violation of consumer protection statutes, negligent misrepresentation, breach of fiduciary duty, common law fraud, usury, and violation of the Truth In Lending Act. Plaintiffs seek unspecified actual and punitive damages, injunctive relief, attorneys' fees and costs. A Pennsylvania class was certified, but later decertified by the trial court in December 2003. An appellate court subsequently reversed the decertification decision. We are appealing the reversal. We have not concluded that a loss related to this matter is probable nor have we accrued a loss contingency related to this matter. Plaintiffs have not provided a dollar amount of their claim and we are not able to estimate a possible range of loss. We believe we have meritorious defenses to this case and intend to defend it vigorously. There can be <font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">no assurances, however, as to the outcome of this case or its impact on our consolidated results of operations.</font></font></p>

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<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Express IRA Litigation</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We have been named defendants in lawsuits regarding our former Express IRA product. All of those lawsuits have been settled or otherwise resolved, except for one.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The one remaining case was filed on January 2, 2008 by the Mississippi Attorney General in the Chancery Court of Hinds County, Mississippi First Judicial District (Case No. G 2008 6 S 2) and is styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Jim Hood, Attorney for the State of Mississippi v. H&amp;R Block, Inc., H&amp;R Block Financial Advisors, Inc</font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">., </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">et al. </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The complaint alleges fraudulent business practices, deceptive acts and practices, common law fraud and breach of fiduciary duty with respect to the sale of the product in Mississippi and seeks equitable relief, disgorgement of profits, damages and restitution, civil penalties and punitive damages. We are not able to estimate a possible range of loss. We believe we have meritorious defenses to the claims in this case, and we intend to defend this case vigorously, but there can be no assurances as to its outcome or its impact on our consolidated results of operations.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Although we sold H&amp;R Block Financial Advisors, Inc. (HRBFA) effective November 1, 2008, we remain responsible for any liabilities relating to the Express IRA litigation, among other things, through an indemnification agreement. A portion of our accrual is related to these indemnity obligations.</font></p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">RSM McGladrey Litigation</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">EquiCo, its parent and certain of its subsidiaries and affiliates, are parties to a class action filed on July 11, 2006 and styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Do Right's Plant Growers, et al. v. RSM EquiCo, Inc., et al. (the "RSM Parties"), </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Case No. 06 CC00137, in the California Superior Court, Orange County. The complaint contains allegations relating to business valuation services provided by EquiCo, including allegations of fraud, conversion and unfair competition. Plaintiffs seek unspecified actual and punitive damages, in addition to pre-judgment interest and attorneys' fees. On March 17, 2009, the court granted plaintiffs' motion for class certification on all claims. To avoid the cost and inherent risk associated with litigation, the parties reached an agreement to settle the case, subject to approval by the California Superior Court. The settlement requires a maximum payment of $<font class="_mt">41.5</font> million, although the actual cost of the settlement will depend on the number of valid claims submitted by class members. The California Superior Court preliminarily approved the settlement on July 29, 2011. A final approval hearing is set for October 20, 2011. The defendants believe they have meritorious defenses to the claims in this case and, if for any reason the settlement is not approved, they will continue to defend the case vigorously. Although we have a liability recorded for expected losses, there can be no assurance regarding the outcome of this matter.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">On December 7, 2009, a lawsuit was filed in the Circuit Court of Cook County, Illinois (2010-L-014920) against M&amp;P, RSM and H&amp;R Block styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Ronald R. Peterson ex rel. Lancelot Investors Fund, L.P., et al. v. McGladrey &amp; Pullen LLP, et al. </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The case was removed to the United States District Court for the Northern District of Illinois on December 28, 2009 (Case No. 1:10-CV-00274). The complaint, which was filed by the trustee for certain bankrupt investment funds, seeks unspecified damages and asserts claims against RSM for vicarious liability and alter ego liability and against H&amp;R Block for equitable restitution relating to audit work performed by M&amp;P. The amount claimed in this case is substantial. On November 3, 2010, the court dismissed the case against all defendants in its entirety with prejudice. The trustee has filed an appeal to the Seventh Circuit Court of Appeals with respect to the claims against M&amp;P and RSM. No claims remain against H&amp;R Block.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">RSM and M&amp;P operate in an alternative practice structure ("APS"). Accordingly, certain claims and lawsuits against M&amp;P could have an impact on RSM. More specifically, any judgments or settlements arising from claims and lawsuits against M&amp;P that exceed its insurance coverage could have a direct adverse effect on M&amp;P's operations. Although RSM is not responsible for the liabilities of M&amp;P, significant M&amp;P litigation and claims could impair the profitability of the APS and impair the ability to attract and retain clients and quality professionals. This could, in turn, have a material <font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">effect on RSM's operations and impair the value of our investment in RSM. There is no assurance regarding the outcome of any claims or litigation involving M&amp;P.</font></font></p>

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<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In October 2010, we signed a definitive merger agreement to acquire all of the outstanding shares of 2SS Holdings, Inc. ("2SS"), developer of TaxACT digital tax preparation solutions, for $<font class="_mt">287.5</font> million in cash. In May 2011, the United States Department of Justice (DOJ) filed a civil antitrust lawsuit in the U.S. district court in Washington, D.C., (Case No. 1:11-cv-00948) against H&amp;R Block and 2SS styled </font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">United States v. H&amp;R Block, Inc., 2SS Holdings, Inc., and TA IX L.P., </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">to block our proposed acquisition of 2SS</font><i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">. </font></i><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">A preliminary injunction hearing is set to occur in September 2011. There are no assurances that the DOJ's lawsuit will be resolved in our favor or that the transaction will be consummated.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In addition, we are from time to time party to investigations, claims and lawsuits not discussed herein arising out of our business operations. These investigations, claims and lawsuits include actions by state attorneys general, other state regulators, individual plaintiffs, and cases in which plaintiffs seek to represent a class of others similarly situated. We believe we have meritorious defenses to each of these investigations, claims and lawsuits, and we are defending or intend to defend them vigorously. The amounts claimed in these matters are substantial in some instances, however, the ultimate liability with respect to such matters is difficult to predict. In the event of an unfavorable outcome, the amounts we may be required to pay in the discharge of liabilities or settlements could have a material impact on our consolidated results of operations.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We are also party to claims and lawsuits that we consider to be ordinary, routine litigation incidental to our business, including claims and lawsuits (collectively, "Other Claims") concerning the preparation of customers' income tax returns, the fees charged customers for various products and services, relationships with franchisees, intellectual property disputes, employment matters and contract disputes. While we cannot provide assurance that we will ultimately prevail in each instance, we believe the amount, if any, we are required to pay in the discharge of liabilities or settlements in these Other Claims will not have a material impact on our consolidated results of operations.</font></p></div></div></div></div><span></span></td>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
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          <div style="width: 200px;"><strong>Loss Per Share And Stockholders' Equity<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">Loss Per Share And Stockholders' Equity</a></td>
        <td class="text"><p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><b><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">3. Loss Per Share and Stockholders' Equity</font></b><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">Basic and diluted loss per share is computed using the two-class method. The two-class method is an earnings allocation formula that determines net income per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Per share amounts are computed by dividing net income from continuing operations attributable to common shareholders by the weighted average shares outstanding during each period. The dilutive effect of potential common shares is included in diluted earnings per share except in those periods with a loss from continuing operations. Diluted earnings per share excludes the impact of shares of common stock issuable upon the lapse of certain restrictions or the exercise of options to purchase&nbsp;<font class="_mt">14.5</font> million shares and&nbsp;<font class="_mt">14.7</font> million shares for the three months ended July 31, 2011 and 2010, respectively, as the effect would be antidilutive due to the net loss from continuing operations during each period.</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p><a name="page_10"> </a>

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<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The computations of basic and diluted loss per share from continuing operations are as follows:</font></p>

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<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" colspan="4" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s, except per share amounts)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net loss from continuing operations attributable to shareholders</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(173,443</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(127,638</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amounts allocated to participating securities (nonvested shares)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(114</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(20</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net loss from continuing operations attributable to common shareholders$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(173,557</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(127,658</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Basic weighted average common shares</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">305,491</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">319,690</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Potential dilutive shares</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Dilutive weighted average common shares</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">305,491</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">319,690</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loss per share from continuing operations:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Basic</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.57</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.40</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Diluted</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.57</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.40</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr></table></div></div><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">The weighted average shares outstanding for the three months ended July 31, 2011 decreased to 305.5 million from 319.7 million for the three months ended July 31, 2010 primarily due to share repurchases completed in the prior year. During the three months ended July 31, 2010, we purchased and immediately retired&nbsp;<font class="_mt">15.5</font> million shares of our common stock at a cost of $<font class="_mt">235.7</font> million.</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">During the three months ended July 31, 2011 and 2010, we issued&nbsp;<font class="_mt">0.5</font> million and&nbsp;<font class="_mt">0.9</font> million shares of common stock, respectively, due to the exercise of stock options, employee stock purchases and vesting of nonvested shares.</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">During the three months ended July 31, 2011, we acquired&nbsp;<font class="_mt">0.1</font> million shares of our common stock at an aggregate cost of $<font class="_mt">2.0</font> million, and during the three months ended July 31, 2010, we acquired&nbsp;<font class="_mt">0.2</font> million shares at an aggregate cost of $<font class="_mt">3.4</font> million. Shares acquired during these periods represented shares swapped or surrendered to us in connection with the vesting of nonvested shares and the exercise of stock options.</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p><font style="line-height: 115%; font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="line-height: 115%; font-family: 'Century','serif'; font-size: 10pt;" class="_mt">During the three months ended July 31, 2011, we granted&nbsp;<font class="_mt">2.3</font> million stock options and&nbsp;<font class="_mt">0.9</font> million nonvested shares and units in accordance with our stock-based compensation plans. The weighted average fair value of options granted was $<font class="_mt">3.37</font> for management options. These awards vest over a three year period with one-third vesting each year. Stock-based compensation expense of our continuing operations totaled $<font class="_mt">4.1</font> million and $<font class="_mt">3.4</font> million for the three months ended July 31, 2011 and 2010, respectively. At July 31, 2011, unrecognized compensation cost for options totaled $<font class="_mt">9.6</font> million, and for nonvested shares and units totaled $<font class="_mt">22.5</font> million.</font><span></span></td>
      </tr>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Earnings Loss Per Share And Stockholders Equity [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for earnings per share.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1252-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=6945512&amp;loc=d3e4984-109258<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 40<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1278-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EVIAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Receivables (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Loans To Franchisees [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Receivables, net</a></td>
        <td class="nump">$ 186,275,000<span></span></td>
        <td class="nump">$ 172,601,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest', window );">Non accrual status loans</a></td>
        <td class="nump">44,600,000<span></span></td>
        <td class="nump">46,800,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Receivables, net</a></td>
        <td class="nump">49,238,000<span></span></td>
        <td class="nump">53,264,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Term Loans [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Receivables, net</a></td>
        <td class="nump">140,000,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Revolving Lines Of Credit [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Receivables, net</a></td>
        <td class="nump">$ 46,300,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the carrying amount of loans deemed to be questionable as to collection on which no interest is continuing to be recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph g<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5111-111524<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For an unclassified balance sheet, an amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Interest Income And Expense<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_InterestIncomeAndExpenseAbstract', window );"><strong>Interest Income And Expense</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncomeAndOtherExpenseDisclosureTextBlock', window );">Interest Income And Expense</a></td>
        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">9. Interest Income and Expense</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The following table shows the components of interest income and expense of our continuing operations:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="39%"> </td>
<td width="19%"> </td>
<td width="13%"> </td>
<td width="9%"> </td>
<td width="10%"> </td>
<td width="7%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="6">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Interest income:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans, net</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,661</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,323</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,772</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,979</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,433</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,302</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Interest expense:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Borrowings</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,494</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">20,643</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,656</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,923</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB advances</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">151</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">396</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23,301</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,962</font></td>
<td align="left">&nbsp;</td></tr></table></div><span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest Income And Expense [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 3, 6, 7, 9<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3,6,7,9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accounting Pronouncements<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract', window );"><strong>Accounting Pronouncements</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock', window );">Accounting Pronouncements</a></td>
        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">14. Accounting Pronouncements</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In June 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2011-05, "Comprehensive Income (Topic 220): Statement of Comprehensive Income." Under the amendments in this guidance, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. This guidance eliminates the option to present the components of other comprehensive income as part of the statement of changes in stockholders' equity. The amendments in this guidance do not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. These amendments are effective for fiscal years beginning after December 15, 2011. Early adoption is permitted. We elected to adopt this guidance as of May 1, 2011, and it did not have an effect on our presentation of comprehensive income in our condensed consolidated financial statements.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In April 2011, the FASB issued Accounting Standards Update 2011-02, "Receivables (Topic 310) &#8211; A Creditor's Determination of Whether a Restructuring is a Troubled Debt Restructuring." This guidance assists in determining if a loan modification qualifies as a TDR and requires that creditors must determine that a concession has been made and the borrower is having financial difficulties. We adopted this guidance as of May 1, 2011. We did not identify any new TDRs attributable to this new guidance and it did not have a material effect on our condensed consolidated financial statements.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In October 2009, the FASB issued Accounting Standards Update 2009-13, "Revenue Recognition (Topic 605) &#8211; Multiple-Deliverable Revenue Arrangements." This guidance amends the criteria for separating consideration in multiple-deliverable arrangements to enable vendors to account for products or services (deliverables) separately rather than as a combined unit. This guidance establishes a selling price hierarchy for determining the selling price of a deliverable, which is based on: (1) vendor-specific objective evidence; (2) third-party evidence; or (3) estimates. This guidance also eliminates the residual method of allocation and requires that arrangement consideration be allocated at the inception of the arrangement to all deliverables using the relative selling price method. In addition, this guidance significantly expands required disclosures related to a vendor's new multiple-deliverable revenue arrangements. We adopted this guidance as of May 1, 2011 and it did not have a material effect on our condensed consolidated financial statements.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In December 2010, the FASB issued Accounting Standards Update 2010-28, "Intangibles &#8211;Goodwill and Other (Topic 350): When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts." The amendments affect reporting units whose carrying amount is zero or negative, and require performance of Step 2 of the goodwill impairment test if it is more likely than not that a goodwill impairment exists. In determining whether it is more likely than not that a goodwill impairment exists, a reporting unit would consider whether there are any adverse qualitative factors indicating that an impairment may exist. The qualitative factors are consistent with existing guidance. The reporting unit would evaluate if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. We adopted this guidance as of May 1, 2011 and it did not have a material effect on our condensed consolidated financial statements.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In December 2010, the FASB issued Accounting Standards Update 2010-29, "Business Combinations (Topic 805): Disclosure of Supplementary Pro Forma Information for Business Combinations." The amendments in this guidance specify that if a public entity presents comparative financial statements, the entity would disclose revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period only. Additionally, disclosures should be accompanied by a narrative description about the nature and amount of material, nonrecurring pro forma adjustments. We adopted this guidance as of May 1, 2011 and it did not have a material effect on our condensed consolidated financial statements.</font></p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=6372559&amp;loc=d3e765-108305<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Accounting Change<br> -URI http://asc.fasb.org/extlink&amp;oid=6503790<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6801783&amp;loc=d3e22583-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 28<br> -Paragraph 23, 24<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.10-01.(b)(6))<br> -URI http://asc.fasb.org/extlink&amp;oid=6958853&amp;loc=d3e46468-122699<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=6372559&amp;loc=d3e725-108305<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 01<br> -Paragraph b<br> -Subparagraph 6<br> -Article 10<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Direct Effects of a Change in Accounting Principle<br> -URI http://asc.fasb.org/extlink&amp;oid=6510796<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 154<br> -Paragraph 2, 17, 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Change in Accounting Principle<br> -URI http://asc.fasb.org/extlink&amp;oid=6507316<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Retrospective Application<br> -URI http://asc.fasb.org/extlink&amp;oid=6523989<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6801783&amp;loc=d3e22580-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6801783&amp;loc=d3e22499-107794<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Indirect Effects of a Change in Accounting Principle<br> -URI http://asc.fasb.org/extlink&amp;oid=6515603<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
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          <div style="width: 200px;"><strong>Regulatory Requirements<br></strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_RegulatoryRequirementsAbstract', window );"><strong>Regulatory Requirements</strong></a></td>
        <td class="text"> <span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock', window );">Regulatory Requirements</a></td>
        <td class="text"><p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"><b><font style="font-size: 10pt;" class="_mt">10. Regulatory Requirements</font></b></p>

<p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">HRB Bank files its regulatory Thrift Financial Report (TFR) on a calendar quarter basis with the Office of Thrift Supervision (OTS). In July 2011, as a result of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Reform Act), the responsibility and authority of the OTS moved to the Office of the Comptroller of the Currency (OCC). HRB Bank will continue to file TFR reports with the OCC through December 31, 2011. Beginning March 31, 2012, HRB Bank will file Reports of Condition and Income (Call Report) with the OCC quarterly.</font></p>

<p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;"><font style="line-height: 115%; font-family: 'Century','serif'; font-size: 10pt;" class="_mt">The following table sets forth HRB Bank's regulatory capital requirements, as calculated in its TFR:</font></p>

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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 7.5pt;" class="_mt">(dollars in 000s)</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">To Be Well Capitalized</font></p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">For Capital AdequacyUnder</font></p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Prompt</font></p></td>
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<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Corrective</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right">&nbsp;</p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Actual</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Purposes</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Action Provisions</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right">&nbsp;</p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Amount</font></p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Ratio</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Amount</font></p></td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Ratio</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Amount</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Ratio</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">As of June 30, 2011:</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Total risk-based capital ratio<sup> (1)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">411,062</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">94.5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">34,813</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">8</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">43,516</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">10</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 risk-based capital ratio <sup>(2)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">405,333</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">93.1</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">26,110</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">6</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 capital ratio (leverage) <sup>(3)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">405,333</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">35</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">139,141</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">12</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">57,975</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">Tangible equity ratio <sup>(4)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">405,333</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">35</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">17,393</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">1.5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">As of March 31, 2011:</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Total risk-based capital ratio <sup>(1)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">405,000</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">92.5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">35,019</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">8</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">43,773</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">10</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 risk-based capital ratio<sup>(2)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">399,187</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">91.2</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">26,264</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">6</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 capital ratio (leverage) <sup>(3)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">399,187</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">22.8</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">209,758</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">12</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">87,399</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">Tangible equity ratio <sup>(4)</sup></font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">399,187</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">22.8</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">26,220</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">1.5</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr></table>

<p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;">&nbsp;</p>

<table style="line-height: 115%; width: 506pt; border-collapse: collapse; margin-left: 4.65pt; font-size: 11pt;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="675">
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(1)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648">

<div>

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Total risk-based capital divided by risk-weighted assets.</font></p></div></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(2)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(3)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Tier 1 (core) capital divided by adjusted total assets.</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(4)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" class="MetaData" valign="bottom" width="648">

<div>

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Tangible capital divided by tangible assets.</font></p></div></td></tr></table>

<p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;">&nbsp;</p>

<p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">As of July 31, 2011, HRB Bank's leverage ratio was <font class="_mt">35.3</font>%.</font></p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Regulatory Requirements [Abstract]</p>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for banks, savings institutions, and credit unions, for regulatory capital requirements imposed by the Federal Reserve System (FRB), the Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS) or for any state imposed capital requirements, as applicable.  The disclosure may include (1) a description of regulatory capital requirements (a) for capital adequacy purposes and (b) established by the prompt corrective action provisions of Section 38 of the Federal Depository Insurance Act; (2) the actual or possible material effects of noncompliance with such requirements; (3) whether the entity is in compliance with the regulatory capital requirements including (a) required and actual ratios and amounts of Tier 1 leverage, Tier 1 risk-based, and total risk-based capital, tangible capital (for savings institutions), and Tier 3 capital for market risk (for certain banks and bank holding companies), (b) factors that may significantly affect capital adequacy; (4) the prompt corrective action category in which the entity was classified as of its most recent notification; (5) whether management believes any conditions or events since notification have changed the entity's category. Also may include additional information that might be disclosed in situations where substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1G<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958577-112826<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958570-112826<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1E<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958574-112826<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15, 16, 17<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1C<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958572-112826<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1F<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958575-112826<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1D<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958573-112826<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958569-112826<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Subsequent Event (Details) (USD $)<br>In Thousands</strong></div>
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        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Event</strong></a></td>
        <td class="text"> <span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment of goodwill</a></td>
        <td class="nump">$ 99,697<span></span></td>
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                <p>Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13777-109266<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -Clause 5<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 72<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 47<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13854-109267<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes<br></strong></div>
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          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">Income Taxes</a></td>
        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">8. Income Taxes</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We file a consolidated federal income tax return in the United States and file tax returns in various state and foreign jurisdictions. The U.S. Federal consolidated tax returns for the years 1999 through 2009 are currently under examination by the Internal Revenue Service, with the 1999-2005 years currently at the appellate level. Federal returns for tax years prior to 1999 are closed by statute. Historically, tax returns in various foreign and state jurisdictions are examined and settled upon completion of the exam.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">During the three months ended July 31, 2011, we reduced our gross interest and penalties accrued by $<font class="_mt">3.1</font> million related to our uncertain tax positions due to statute of limitations expirations and settlements made with various taxing authorities. We had gross unrecognized tax benefits of $<font class="_mt">145.5</font> million and $<font class="_mt">154.8</font> million at July 31, 2011 and April 30, 2011, respectively. The gross unrecognized tax benefits decreased $<font class="_mt">9.3</font> million net in the current year, due to statute of limitations expirations and settlements with taxing authorities, partially offset by accruals of tax and interest on positions related to prior years. Except as noted below, we have classified the liability for unrecognized tax benefits, including corresponding accrued interest, as long-term at July 31, 2011, and included this amount in other noncurrent liabilities on the condensed consolidated balance sheet.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Based upon the expiration of statutes of limitations, payments of tax and other factors in several jurisdictions, we believe it is reasonably possible that the gross amount of reserves for previously </font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">unrecognized tax benefits may decrease by $<font class="_mt">16.9</font> million within twelve months of July 31, 2011. This portion of our liability for unrecognized tax benefits has been classified as current and is included in accounts payable, accrued expenses and other current liabilities on the condensed consolidated balance sheets.</font></p><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32537-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 109<br> -Paragraph 136, 172<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 109<br> -Paragraph 43, 44, 45, 46, 47, 48, 49<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 08<br> -Paragraph h<br> -Article 4<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32559-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EIOAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
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        <td class="text"> <span></span></td>
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      <tr class="ro">
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        <td class="nump">$ 19,532<span></span></td>
        <td class="nump">$ 29,252<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MortgageLoansOnRealEstateOtherAdditions', window );">Additions</a></td>
        <td class="nump">1,573<span></span></td>
        <td class="nump">6,527<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MortgageLoansOnRealEstateCostOfMortgagesSold', window );">Sales</a></td>
        <td class="num">(3,722)<span></span></td>
        <td class="num">(8,827)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MortgageLoansOnRealEstateWriteDownOrReserveAmount', window );">Writedowns</a></td>
        <td class="num">(793)<span></span></td>
        <td class="num">(643)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MortgageLoansOnRealEstate', window );">Balance, end of the period</a></td>
        <td class="nump">$ 16,590<span></span></td>
        <td class="nump">$ 26,309<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans Held For Investment And Related Assets [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total carrying amount of mortgage loans as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 310<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-29.6)<br> -URI http://asc.fasb.org/extlink&amp;oid=6589523&amp;loc=d3e617274-123014<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph c<br> -Subparagraph Schedule IV<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 29<br> -Article 12<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 10<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.5-04.(c) Schedule IV)<br> -URI http://asc.fasb.org/extlink&amp;oid=6882300&amp;loc=d3e5864-122674<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying amount of mortgage loans on real estate that were sold during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 310<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-29.6)<br> -URI http://asc.fasb.org/extlink&amp;oid=6589523&amp;loc=d3e617274-123014<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph c<br> -Subparagraph Schedule IV<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 29<br> -Article 12<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 10<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.5-04.(c) Schedule IV)<br> -URI http://asc.fasb.org/extlink&amp;oid=6882300&amp;loc=d3e5864-122674<br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total amount of additions to mortgage loans other than new loans during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 310<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-29.6)<br> -URI http://asc.fasb.org/extlink&amp;oid=6589523&amp;loc=d3e617274-123014<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph c<br> -Subparagraph Schedule IV<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 29<br> -Article 12<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 10<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.5-04.(c) Schedule IV)<br> -URI http://asc.fasb.org/extlink&amp;oid=6882300&amp;loc=d3e5864-122674<br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of any write-down or reserve provided in the period on a mortgage loan on real estate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 310<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-29.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6589523&amp;loc=d3e617274-123014<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph c<br> -Subparagraph Schedule IV<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 29<br> -Article 12<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 10<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.5-04.(c) Schedule IV)<br> -URI http://asc.fasb.org/extlink&amp;oid=6882300&amp;loc=d3e5864-122674<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summary Of Significant Accounting Policies<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_SummaryOfSignificantAccountingPoliciesAbstract', window );"><strong>Summary Of Significant Accounting Policies</strong></a></td>
        <td class="text"> <span></span></td>
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        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">1. Summary of Significant Accounting Policies</font></b></p>

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<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Basis of Presentation</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The condensed consolidated balance sheet as of July 31, 2011, the condensed consolidated statements of operations and comprehensive income (loss) for the three months ended July 31, 2011 and 2010, and the condensed consolidated statements of cash flows for the three months ended July 31, 2011 and 2010 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows at July 31, 2011 and for all periods presented have been made.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">"H&amp;R Block," "the Company," "we," "our" and "us" are used interchangeably to refer to H&amp;R Block, Inc. or to H&amp;R Block, Inc. and its subsidiaries, as appropriate to the context.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our April 30, 2011 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2011 or for the year then ended, are derived from our April 30, 2011 Annual Report to Shareholders on Form 10-K.</font></p></div>

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<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Management Estimates</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the determination of our allowance for loan losses, potential losses from loan repurchase and indemnity obligations associated with our discontinued mortgage business, contingent losses associated with pending litigation, fair value of reporting units, valuation allowances based on future taxable income, reserves for uncertain tax positions, credit losses on receivable balances and related matters. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ materially from those estimates.</font></p></div></div></div></div>

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<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Seasonality of Business</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Our operating revenues are seasonal in nature with peak revenues occurring in the months of January through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.</font></p></div></div></div><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Summary of Significant Accounting Policies [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for all significant accounting policies of the reporting entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18743-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18854-107790<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 22<br> -Paragraph 8<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18861-107790<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790<br><br></p>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Receivables<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsAndNotesReceivableUnclassifiedAbstract', window );"><strong>Receivables</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock', window );">Receivables</a></td>
        <td class="text"><p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><b><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4. Receivables</font></b><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">Our short-term receivables consist of the following:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 19%; padding-right: 0.75pt; padding-top: 0.75pt;" width="19%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">July 31, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">April 30, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Business Services receivables</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">224,631</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">281,847</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans to franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,313</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,181</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Receivables for tax preparation and related fees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">36,203</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">38,930</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance lines of credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">30,699</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">31,645</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Royalties from franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">707</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">11,645</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax client receivables related to RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,971</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,412</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Other</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">40,446</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">131,096</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">396,970</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">559,756</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Allowance for doubtful accounts</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(67,582</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(67,466</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">329,388</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">492,290</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr></table>

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p>

<div style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></div>

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><a name="page_12"> </a><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p><font size="4" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The short-term portion of Emerald Advance lines of credit (EAs), tax client receivables related to refund anticipation loans (RALs) and loans made to franchisees is included in receivables, while the long-term portion is included in other assets in the condensed consolidated financial statements. These amounts are as follows:</font>

<table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 28%; padding-right: 0.75pt; padding-top: 0.75pt;" width="28%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="16%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 15%; padding-right: 0.75pt; padding-top: 0.75pt;" width="15%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 7%; padding-right: 0.75pt; padding-top: 0.75pt;" width="7%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax Client</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Lines of Credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Receivables - RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">to Franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of July 31, 2011:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Short-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">30,699</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,971</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,313</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Long-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">18,539</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,271</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">123,962</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">49,238</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">7,242</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">186,275</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of April 30, 2011:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Short-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">31,645</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,412</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,181</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Long-term</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">21,619</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,855</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">110,420</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">53,264</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">8,267</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">172,601</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr></table>

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">We review the credit quality of our EA receivables and tax client receivables related to RALs based on pools, which are segregated by the year of origination, with older years being deemed more unlikely to be repaid. These amounts as of July 31, 2011, by year of origination, are as follows:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 46%; padding-right: 0.75pt; padding-top: 0.75pt;" width="46%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 11%; padding-right: 0.75pt; padding-top: 0.75pt;" width="11%"> </td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax Client</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Lines of Credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Receivables - RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Credit Quality Indicator &#8211; Year of origination:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">25,738</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2010</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,006</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">86</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2009</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4,953</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,124</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2008 and prior</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,082</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,032</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Revolving loans</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">11,459</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 3.4pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">49,238</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">7,242</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr></table>

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">As of July 31, 2011 and April 30, 2011, $<font class="_mt">44.6</font> million and $<font class="_mt">46.8</font> million, respectively, of EAs were on non-accrual status and classified as impaired, or more than 60 days past due. All tax client receivables related to RALs are considered impaired.</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">Loans made to franchisees totaled $<font class="_mt">186.3</font> million at July 31, 2011, and consisted of $<font class="_mt">140.0</font> million in term loans made to finance the purchase of franchises and $<font class="_mt">46.3</font> million in revolving lines of credit made to existing franchisees primarily for the purpose of funding their off-season needs.</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<p style="line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">Our allowance for doubtful accounts consists of the following:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<table style="line-height: 115%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 44%; padding-right: 0.75pt; padding-top: 0.75pt;" width="44%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 12%; padding-right: 0.75pt; padding-top: 0.75pt;" width="12%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 20%; padding-right: 0.75pt; padding-top: 0.75pt;" width="20%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 13%; padding-right: 0.75pt; padding-top: 0.75pt;" width="13%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">As of</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">July 31, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">April 30, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Allowance related to:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance lines of credit</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,350</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4,400</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax client receivables related to RALs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans to franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; text-indent: 1.35pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">All other receivables</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,232</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">63,066</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,582</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 3px double; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,466</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr></table>

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p>

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><a name="page_14"> </a><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p>

<p style="text-align: center; line-height: normal; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">Activity in the allowance for doubtful accounts for the three months ended July 31, 2011 and 2010 is as follows:</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p>

<table style="line-height: 115%; width: 100%; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%">
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="23%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" width="10%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" width="9%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" width="4%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" width="8%"> </td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" width="2%"> </td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 7.5pt;" class="_mt">(in 000s)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 37.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="37%" colspan="3">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Emerald Advance</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Tax Client</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Loans</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">All</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 42.98%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="42%" colspan="6">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Lines of Credit Receivables - RALs to Franchisees</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Other</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Total</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of April 30, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4,400</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">63,066</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,466</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Provision</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">950</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,955</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2,905</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Recoveries</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">51</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">51</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Charge-offs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,840</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,840</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of July 31, 2011</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">5,350</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">62,232</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">67,582</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; padding-top: 0.75pt;" width="100%" colspan="14">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of April 30, 2010</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">35,239</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">12,191</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">4</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">65,041</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">112,475</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Provision</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">710</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">2</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,078</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">1,790</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Recoveries</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">128</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">128</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Charge-offs</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="line-height: normal; text-indent: 2.05pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(4</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,015</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">(2,019</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">)</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td></tr>
<tr><td style="padding-bottom: 0.75pt; padding-left: 0.75pt; width: 23.66%; padding-right: 0.75pt; padding-top: 0.75pt;" valign="bottom" width="23%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">Balance as of July 31, 2010</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; text-indent: 0.7pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.66%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">35,949</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 10.74%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">12,193</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">-</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 9.68%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">64,232</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 4.3%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="4%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">$</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 8.6%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">112,374</font><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0.75pt; padding-left: 0.75pt; width: 2.16%; padding-right: 0.75pt; border-top: medium none; border-right: medium none; padding-top: 0.75pt;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr></table>

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt"> </font>&nbsp;</p><font style="line-height: 115%; font-family: 'Times New Roman','serif'; font-size: 12pt;" class="_mt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="line-height: 115%; font-family: 'Century','serif'; font-size: 10pt;" class="_mt">There were no changes to our methodology related to the calculation of our allowance for doubtful accounts during the three months ended July 31, 2011.</font><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5066-111524<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 7<br> -Article 9<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5162-111524<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3, 4<br> -Article 5<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 4<br> -Section 08<br> -Paragraph k<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5074-111524<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0ELIAG">
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          <div style="width: 200px;"><strong>Receivables (Schedule Of Activity In The Allowance For Doubtful Accounts) (Details) (USD $)<br>In Thousands</strong></div>
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          <div>Jul. 31, 2011</div>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Beginning balance</a></td>
        <td class="nump">$ 67,466<span></span></td>
        <td class="nump">$ 112,475<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense', window );">Provision</a></td>
        <td class="nump">2,905<span></span></td>
        <td class="nump">1,790<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries', window );">Recoveries</a></td>
        <td class="nump">51<span></span></td>
        <td class="nump">128<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance', window );">Charge-offs</a></td>
        <td class="num">(2,840)<span></span></td>
        <td class="num">(2,019)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Ending balance</a></td>
        <td class="nump">67,582<span></span></td>
        <td class="nump">112,374<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Beginning balance</a></td>
        <td class="nump">4,400<span></span></td>
        <td class="nump">35,239<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense', window );">Provision</a></td>
        <td class="nump">950<span></span></td>
        <td class="nump">710<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Ending balance</a></td>
        <td class="nump">5,350<span></span></td>
        <td class="nump">35,949<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Client Receivables - RALs [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Beginning balance</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">12,191<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense', window );">Provision</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Ending balance</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">12,193<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Loans To Franchisees [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Beginning balance</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">4<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance', window );">Charge-offs</a></td>
        <td class="text"> <span></span></td>
        <td class="num">(4)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other Receivables [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Beginning balance</a></td>
        <td class="nump">63,066<span></span></td>
        <td class="nump">65,041<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense', window );">Provision</a></td>
        <td class="nump">1,955<span></span></td>
        <td class="nump">1,078<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries', window );">Recoveries</a></td>
        <td class="nump">51<span></span></td>
        <td class="nump">128<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance', window );">Charge-offs</a></td>
        <td class="num">(2,840)<span></span></td>
        <td class="num">(2,015)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts', window );">Ending balance</a></td>
        <td class="nump">$ 62,232<span></span></td>
        <td class="nump">$ 64,232<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying value as of the balance sheet date of the estimated valuation allowance to reduce gross premiums receivable to net realizable value.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5074-111524<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SX 210.12-09)<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e24092-122690<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 09<br> -Article 12<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 5<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.5)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PremiumsReceivableAllowanceForDoubtfulAccounts</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount charged against earnings during the period to provide for known and estimated losses on collections of premiums receivable.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 09<br> -Article 12<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SX 210.12-09)<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e24092-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of increase during the period to the valuation allowance account representing the reversal of previous write offs due to unexpected collections of receivables against which losses had been provided.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 09<br> -Article 12<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e24092-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsRecoveries</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of decrease during the period to the valuation allowance account representing portions of such account associated with premium receivables that have been determined to be absolutely uncollectible or that were sold or transferred, and which receivables were simultaneously written off.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 09<br> -Article 12<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SX 210.12-09)<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e24092-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PremiumsReceivableAllowanceForDoubtfulAccountsWriteOffsAgainstAllowance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
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          </td>
        </tr>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EBEAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidating Financial Statements (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_CondensedConsolidatingFinancialStatementsAbstract', window );"><strong>Condensed Consolidating Financial Statements</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfCondensedConsolidatingStatementOfOperationsTextblock', window );">Schedule Of Condensed Consolidating Statements Of Operations</a></td>
        <td class="text"><div class="MetaData">

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<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 7.5pt;" class="_mt">(in 000s)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 39pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Three months ended</font></p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 39pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block, Inc.</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">BFC</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Consolidated</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 27pt;"><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">July 31, 2011</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Guarantor)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Issuer)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Subsidiaries</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Elims</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total revenues</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">21,773</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">245,861</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">267,634</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 26.25pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Cost of revenues</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">37,662</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">319,338</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">357,000</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 17.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="17%" colspan="2">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Selling, general and administrative</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">7,895</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">199,968</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">207,863</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total expenses</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">45,557</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">519,306</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">564,863</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 26.25pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Operating loss</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(23,784</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(273,445</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(297,229</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 52.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 52.5pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other income (expense), net</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(293,142</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">3,281</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">806</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">293,142</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">4,087</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 39pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Loss from continuing</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="10%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="14%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 51.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations before tax benefit</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(293,142</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(20,503</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(272,639</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">293,142</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(293,142</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Income tax benefit</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(119,699</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,850</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(117,849</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">119,699</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(119,699</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from continuing operations </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(173,443</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="color: black;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(18,653</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(154,790</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">173,443</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(173,443</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from discontinued</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="14%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,655</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,637</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(18</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">1,655</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,655</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(175,098</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(20,290</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(154,808</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">175,098</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(175,098</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr></table>

<p style="line-height: 115%; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p>

<table style="line-height: 115%; width: 100%; border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%">
<tr><td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td></tr>
<tr style="height: 26.25pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Three months ended</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%" colspan="2">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block, Inc.</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">BFC</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Consolidated</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 27pt;"><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">July 31, 2010</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Guarantor)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Issuer)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Subsidiaries</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Elims</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total revenues</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; text-indent: 3.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">21,000</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">253,474</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">274,474</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Cost of revenues</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">39,028</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">328,988</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">368,016</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Selling, general and administrative</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">2,090</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">114,939</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">117,029</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total expenses</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">41,118</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">443,927</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">485,045</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Operating loss</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(20,118</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(190,453</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(210,571</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other income (expense), net</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(207,317</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">382</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">2,872</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">207,317</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">3,254</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Loss from continuing</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations before tax benefit</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(207,317</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(19,736</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(187,581</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">207,317</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(207,317</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Income tax benefit</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(79,679</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(7,841</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(71,838</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">79,679</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(79,679</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from continuing operations </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(127,638</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="color: black;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(11,895</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(115,743</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">127,638</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(127,638</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from discontinued</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(3,043</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(3,004</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(39</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">3,043</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(3,043</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(130,681</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(14,899</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(115,782</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">130,681</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(130,681</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr></table></div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfCondensedConsolidatingBalanceSheetTextblock', window );">Schedule Of Condensed Consolidating Balance Sheets</a></td>
        <td class="text"><div class="MetaData" align="left">

<table border="0" cellspacing="0">
<tr><td width="22%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="4%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td style="width: 202px;" width="2%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="8%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" colspan="4" align="left"><i><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Condensed Consolidating Balance Sheets</font></i></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 5px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">413,141</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">599,595</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,012,709</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents &#8211; restricted</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">849</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">43,553</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,402</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Receivables, net</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">224,573</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">104,815</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">329,388</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans held for investment</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Intangible assets and goodwill, net</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,102,646</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,102,646</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Investments in subsidiaries</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,478,748</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">94</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,748</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">94</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12,474</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">299,379</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,040,297</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,352,150</font></td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,491,222</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,404,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,891,000</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,775</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,308,052</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer deposits</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">666,295</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">666,268</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Long-term debt</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">999,055</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">20,376</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,019,431</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB borrowings</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other liabilities</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">214</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(132,742</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,496,004</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,363,476</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,257,131</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">40,201</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,297,332</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,233,877</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(193,204</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,671,952</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,748</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,233,877</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total liabilities and</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,491,222</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,404,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,891,000</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,775</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,308,052</font></td></tr></table>

<p style="margin: 0px;">&nbsp;</p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="22%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="8%">&nbsp;</td>
<td width="6%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="8%">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 5px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">616,238</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,061,656</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(50</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,677,844</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents &#8211; restricted</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,522</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">38,861</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">48,383</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Receivables, net</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">88</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">102,011</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">390,191</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">492,290</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans held for investment, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">485,008</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">485,008</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Intangible assets and goodwill, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,214,164</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,214,164</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Investments in subsidiaries</font></td>
<td align="right">&nbsp;</td>
<td colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,699,555</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,555</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">13,613</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">469,461</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">807,166</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,290,240</font></td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,713,256</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,682,240</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,512,070</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,207,961</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer deposits</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">852,270</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(50</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">852,220</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Long-term debt</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">998,965</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">50,789</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,049,754</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB borrowings</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other liabilities</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">178</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(26,769</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,858,004</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,831,413</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="right">&nbsp;</td>
<td colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,263,504</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">24,173</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,287,677</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,449,574</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(191,399</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,890,954</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,555</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,449,574</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total liabilities and</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,713,256</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,682,240</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,512,070</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,207,961</font></td></tr></table></div></div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfCondensedConsolidatingStatementOfCashFlowsTextblock', window );">Schedule Of Condensed Consolidating Statements Of Cash Flows</a></td>
        <td class="text"><div class="MetaData">

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<table border="0" cellspacing="0">
<tr><td> </td>
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<td> </td>
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<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" colspan="6" align="left"><i><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Condensed Consolidating Statements of Cash Flows</font></i></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended</font></td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">operating activities:</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,048</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(22,900</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(373,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(394,549</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from investing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchases of available-for-sale securities</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(39,275</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(39,275</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans originated for</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investment, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,192</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,192</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchase property &amp; equipment</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(54</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(10,899</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(10,953</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Payments made for business</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">acquisitions, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,457</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,457</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from sale of businesses, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,230</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,230</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loans made to franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(16,477</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(16,477</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repayments from franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,320</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,320</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,084</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(44,084</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12,031</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,136</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">18,167</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,084</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27,263</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">13,010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(44,084</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(14,253</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from financing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer banking deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(186,268</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(186,245</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Dividends paid</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(45,894</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(45,894</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repurchase of common stock</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,002</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,002</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from exercise of</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stock options</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,762</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,762</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">33,312</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(77,396</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,084</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,940</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,916</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash used in financing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(46,132</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(152,934</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(102,336</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,107</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(257,295</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Effects of exchange rates on cash</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">962</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">962</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net decrease in cash</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(203,097</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(462,061</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(665,135</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; beginning of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">616,238</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,061,656</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(50</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,677,844</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; end of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">413,141</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">599,595</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,012,709</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="margin: 0px;">&nbsp;</p>

<div>

<div align="left">

<table border="0" cellspacing="0">
<tr><td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended</font></td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2010</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">operating activities:</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,849</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(43,301</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(327,799</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(348,251</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from investing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans originated for</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investment, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">17,618</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">17,618</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchase property &amp; equipment</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,634</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,634</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Payments made for business</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">acquisitions, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,226</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,226</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from sale of businesses, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">26,387</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">26,387</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loans made to franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,720</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,720</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repayments from franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,724</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,724</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,324</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(188,324</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">40,668</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(21,820</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">18,848</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,324</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">31,290</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(37,293</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(188,324</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(6,003</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from financing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer banking deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(121,166</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(235</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(121,401</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Dividends paid</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(48,692</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(48,692</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repurchase of common stock</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(164,369</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(164,369</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from exercise of</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stock options</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,500</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,500</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,507</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(223,831</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,324</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">388</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">176</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(16,551</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(15,987</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash used in financing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(211,173</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(85,483</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(240,382</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,089</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(348,949</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Effects of exchange rates on cash</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,232</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,232</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net decrease in cash</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(97,494</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(607,706</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(235</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(705,435</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; beginning of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">702,021</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,102,135</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(111</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,804,045</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; end of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">604,527</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">494,429</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(346</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,098,610</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table></div></div></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Condensed Consolidating Financial Statements [Abstract]</p>
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                    <td><nobr>hrb_CondensedConsolidatingFinancialStatementsAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Condensed Consolidating Balance Sheet [Textblock]</p>
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                <p>Schedule of Condensed Consolidating Statement of Cash Flows [Textblock]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                <p>Schedule of Condensed Consolidating Statement of Operations [Textblock]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EINAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Income Taxes (Details) (USD $)<br>In Millions</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued', window );">Accrued additional gross interest and penalties</a></td>
        <td class="nump">$ 3.1<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefits', window );">Unrecognized tax benefits</a></td>
        <td class="nump">145.5<span></span></td>
        <td class="nump">154.8<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_UnrecognizedTaxBenefitsDecreasesResultingFromLapseOfApplicableStatuteOfLimitationsAndSettlementsWithTaxingAuthorities', window );">Gross unrecognized tax benefit decrease</a></td>
        <td class="nump">9.3<span></span></td>
        <td class="text"> <span></span></td>
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        <td class="nump">$ 16.9<span></span></td>
        <td class="text"> <span></span></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Unrecognized tax benefits decreases resulting from lapse of applicable statute of limitations and settlements with taxing authorities</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The gross amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Interpretation (FIN)<br> -Number 48<br> -Paragraph 21<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Unrecognized Tax Benefit<br> -URI http://asc.fasb.org/extlink&amp;oid=6527854<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=SL6600010-109319<br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The gross amount of decreases in unrecognized tax benefits resulting from tax positions taken in prior period tax returns, excluding amounts pertaining to examined tax returns.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Interpretation (FIN)<br> -Number 48<br> -Paragraph 21<br> -Subparagraph a(1)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=SL6600010-109319<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><nobr>us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions</nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td>duration</td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the total of accruals as of the date of the statement of financial position for interest recognized for an underpayment of income taxes computed by applying the applicable statutory rate of interest to the difference between a tax position recognized for financial reporting purposes and the amount previously taken or expected to be taken in a tax return of the entity and the amount of statutory penalties for a tax position claimed or expected to be claimed by the entity, in its tax return, that does not meet the minimum statutory threshold to avoid payment of penalties.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Interpretation (FIN)<br> -Number 48<br> -Paragraph 21<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Interpretation (FIN)<br> -Number 48<br> -Paragraph 15, 16<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32718-109319<br><br></p>
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                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E3AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Regulatory Requirements (Narrative) (Details)<br></strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_RegulatoryRequirementsAbstract', window );"><strong>Regulatory Requirements</strong></a></td>
        <td class="text"> <span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RatioOfIndebtednessToNetCapital', window );">Leverage ratio</a></td>
        <td class="nump">35.3<span></span></td>
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                <p>Regulatory Requirements [Abstract]</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total Aggregate Indebtedness divided by Net Capital.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Rule 15c3<br> -Number 240<br> -Article 15c3<br> -Section 1<br> -Subsection a<br> -Paragraph 1<br> -Subparagraph i<br><br></p>
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    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EQPAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Information Related To Activities Of Non-Performing Assets) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment', window );">Average impaired loans</a></td>
        <td class="nump">$ 266,627<span></span></td>
        <td class="nump">$ 303,767<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod', window );">Interest income on impaired loans</a></td>
        <td class="nump">1,675<span></span></td>
        <td class="nump">1,749<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod', window );">Interest income on impaired loans recognized on a cash basis on non-accrual status</a></td>
        <td class="nump">1,612<span></span></td>
        <td class="nump">1,636<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment', window );">Average impaired loans</a></td>
        <td class="nump">230,150<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod', window );">Interest income on impaired loans</a></td>
        <td class="nump">1,556<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod', window );">Interest income on impaired loans recognized on a cash basis on non-accrual status</a></td>
        <td class="nump">1,498<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment', window );">Average impaired loans</a></td>
        <td class="nump">36,477<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod', window );">Interest income on impaired loans</a></td>
        <td class="nump">119<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod', window );">Interest income on impaired loans recognized on a cash basis on non-accrual status</a></td>
        <td class="nump">$ 114<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average recorded investment related to impaired financing receivables.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5212-111524<br> -Subparagraph (c)(1)<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5258-111524<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The interest income recognized during the time within that period that the financing receivables were impaired.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5212-111524<br> -Subparagraph (c)(2)<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The interest income recognized on a cash-basis method of accounting during the time within that period that the financing receivables were impaired.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5212-111524<br> -Subparagraph (c)(3)<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EFJAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Commitments And Contingencies (Schedule Of Contractual Obligations And Commitments) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments And Contingencies</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ObligationForUnfundedLetterOfCredit', window );">Franchise Equity Lines of Credit - undrawn commitment</a></td>
        <td class="nump">$ 38,319<span></span></td>
        <td class="nump">$ 37,695<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount', window );">Media advertising purchase obligation</a></td>
        <td class="nump">$ 9,690<span></span></td>
        <td class="nump">$ 9,498<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ObligationForUnfundedLetterOfCredit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Obligation For Unfunded Letter Of Credit</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ObligationForUnfundedLetterOfCredit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingenciesDisclosureAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of the fixed and determinable portion of an unrecorded unconditional purchase obligation as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 47<br> -Paragraph 7<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25336-109308<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract', window );"><strong>Mortgage Loans Held For Investment And Related Assets</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MortgageLoansOnRealEstateByLoanDisclosureTextBlock', window );">Mortgage Loans Held For Investment And Related Assets</a></td>
        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">5. Mortgage Loans Held for Investment and Related Assets</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The composition of our mortgage loan portfolio as of July 31, 2011 and April 30, 2011 is as follows:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="29%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="15%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="2%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(dollars in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% of Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% of Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="11">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Adjustable-rate loans</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">320,539</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">58</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">333,828</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">58</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Fixed-rate loans</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">233,452</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">42</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">239,146</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">42</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">100</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">572,974</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">100</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Unamortized deferred fees and costs</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,975</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,121</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Less: Allowance for loan losses</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(91,303</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(92,087</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">485,008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Our loan loss allowance as a percent of mortgage loans was <font class="_mt">16.5</font>% at July 31, 2011, compared to <font class="_mt">16.1</font>% at April 30, 2011.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Activity in the allowance for loan losses for the three months ended July 31, 2011 and 2010 is as follows:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="35%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="17%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="6%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="8">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, beginning of the period</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">92,087</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">93,535</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Provision</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,625</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,000</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Recoveries</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">49</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">33</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Charge-offs</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(6,458</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(13,172</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, end of the period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,303</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">88,396</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">When determining our allowance for loan losses, we evaluate loans less than 60 days past due on a pooled basis, while loans we consider impaired, including those loans more than 60 days past due or modified as troubled debt restructurings (TDRs), are evaluated individually. The balance of these loans and the related allowance is as follows:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="32%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="13%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="6%">&nbsp;</td>
<td width="7%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="4" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Portfolio Balance Related Allowance</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Portfolio Balance Related Allowance</font></td></tr>
<tr><td colspan="9">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Pooled (less than 60 days past due)</font></td>
<td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">290,762</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,914</font></td>
<td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">304,325</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,238</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impaired:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Individually (TDRs)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">95,417</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,499</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">106,328</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,056</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Individually (60 days or more past due)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">167,812</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">70,890</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">162,321</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,793</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,303</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">572,974</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">92,087</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Our portfolio includes loans originated by Sand Canyon Corporation (SCC) and purchased by H&amp;R Block Bank (HRB Bank) which constitute <font class="_mt">63</font>% of the total loan portfolio at July 31, 2011. We have experienced higher rates of delinquency and have greater exposure to loss with respect to this segment of our loan portfolio. Our remaining loan portfolio totaled $<font class="_mt">207.3</font> million and is characteristic of a prime loan portfolio, and we believe subject to a lower loss exposure. Detail of our mortgage loans held for investment and the related allowance at July 31, 2011 is as follows:</font></p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(dollars in 000s)</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="23%">&nbsp;</td>
<td width="8%">&nbsp;</td>
<td width="15%">&nbsp;</td>
<td width="5%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="16%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="3%">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Outstanding</font></td>
<td align="left">&nbsp;</td>
<td colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loan Loss Allowance</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% 30</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">+ Days</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Principal Balance</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% of Principal</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">80,640</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23.3</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44.8</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">All other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,663</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5.1</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12.4</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,303</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">16.5</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32.7</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Credit quality indicators at July 31, 2011 include the following:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="24%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="16%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="16%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="13%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Credit Quality Indicators</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">All Other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total Portfolio</font></td></tr>
<tr><td colspan="7">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Occupancy status:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Owner occupied</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">244,259</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">132,132</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">376,391</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Non-owner occupied</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">102,436</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">75,164</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">177,600</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Documentation level:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Full documentation</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">105,547</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">150,972</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">256,519</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Limited documentation</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,447</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,411</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32,858</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Stated income</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">198,898</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,168</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">220,066</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">No documentation</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">31,803</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12,745</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,548</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Internal risk rating:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">High</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">143,931</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">357</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">144,288</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Medium</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">202,764</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">202,764</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Low</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">206,939</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">206,939</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Loans given our internal risk rating of "high" are generally originated by SCC, have no documentation or are stated income and are non-owner occupied. Loans given our internal risk rating of "medium" are generally full documentation or stated income, with loan-to-value at origination of more than <font class="_mt">80</font>% and have credit scores at origination below <font class="_mt">700</font>. Loans given our internal risk rating of "low" are generally full documentation, with loan-to-value at origination of less than <font class="_mt">80</font>% and have credit scores greater than <font class="_mt">700</font>.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Our mortgage loans held for investment include concentrations of loans to borrowers in certain states, which may result in increased exposure to loss as a result of changes in real estate values and underlying economic or market conditions related to a particular geographical location. Approximately <font class="_mt">52</font>% of our mortgage loan portfolio consists of loans to borrowers located in the states of Florida, California and New York.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Detail of the aging of the mortgage loans in our portfolio that are past due as of July 31, 2011 is as follows:</font></p>

<div>

<div class="MetaData">

<div align="left">

<table border="0" cellspacing="0">
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Less than 60</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">60 &#8211; 89</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Days</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">90+ Days</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Days Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due </font><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1)</font></sup></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Current</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,960</font></td>
<td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,886</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">133,767</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">178,613</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">168,082</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">All other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,470</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,735</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">20,479</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32,684</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">174,612</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">46,430</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,621</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">154,246</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">211,297</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">342,694</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<div>

<p style="text-align: left;"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(1)<font class="_mt"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"> </font></sup><font class="_mt"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">No loans past due 90 days or more are still accruing interest</font></font></sup></font></font></font></sup><font class="_mt"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"> </font></font></sup></font></p></div></div>

<div><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">
</font></font></sup>
<p><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="3">Information related to our non-accrual loans is as follows:</font></p>

<div>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="37%">&nbsp;</td>
<td width="19%">&nbsp;</td>
<td width="20%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="13%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loans:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">138,277</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">143,358</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,964</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">14,106</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">161,241</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">157,464</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">TDRs:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,767</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,849</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">178</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">329</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,945</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,178</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total non-accrual loans</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">165,186</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">160,642</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<div style="width: 88%; margin-left: 6%;" class="MetaData">

<div style="text-indent: 16px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 4%; font-size: 10pt; margin-right: 0%;" align="left">Information related to impaired loans is as follows: </div>

<div style="margin-top: 6pt; font-size: 1pt;">&nbsp;</div>

<div style="margin-left: 4%; margin-right: 0%;">

<table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center">
<tr style="font-size: 1pt;" valign="bottom"><td width="30%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="12%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="14%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="12%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="13%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td></tr>
<tr style="font-size: 9pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="6" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">(in 000s) </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 9pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">Portfolio Balance<br /></font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">Portfolio Balance<br /></font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">Total<br /></font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 8pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">With Allowance </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">With No Allowance </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">Portfolio Balance </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">Related Allowance </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="line-height: 3pt; font-size: 1pt;"><td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">As of July&nbsp;31, 2011: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">180,494 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">47,081 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">227,575 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">70,964 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">27,954 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">7,700 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">35,654 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">9,425 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">208,448 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">54,781 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">263,229 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">80,389 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">As of April&nbsp;30, 2011: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC <sup style="font-size: 85%; vertical-align: top;">(1)</sup> </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">180,387 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">51,674 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">232,061 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">71,733 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Other <sup style="font-size: 85%; vertical-align: top;">(1)</sup> </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">29,027 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">7,561 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">36,588 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">9,116 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">209,414 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">59,235 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">268,649 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">80,849 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="border-top: #000000 1px solid;" colspan="17">&nbsp; </td></tr></table></div>

<div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left"> </div>

<table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 10pt;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="100%">
<tr><td width="5%"> </td>
<td width="1%"> </td>
<td width="94%"> </td></tr>
<tr><td valign="top" align="right"><font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt"><sup style="font-size: 85%; vertical-align: top;">(1)</sup></font></td>
<td> </td>
<td class="MetaData" valign="bottom"><font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt">Classification of amounts as of April&nbsp;30, 2011 have been restated to conform to the current period presentation. </font></td></tr></table></div></div></div></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Information related to the allowance for impaired loans is as follows:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="49%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="20%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="13%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td></tr>
<tr><td colspan="5">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Portion of total allowance for loan losses allocated</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">to impaired loans and TDR loans:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Based on collateral value method</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">70,890</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,794</font></td></tr>
<tr valign="bottom"><td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Based on discounted cash flow method</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,499</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,055</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">80,389</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">80,849</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<div align="left">

<div style="width: 88%; margin-left: 6%;">

<div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left">Information related to activities of our non-performing assets is as follows: </div>

<div style="margin-top: 6pt; font-size: 1pt;">&nbsp;</div>

<div style="margin-left: 4%; margin-right: 0%;">

<table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center">
<tr style="font-size: 1pt;" valign="bottom"><td width="79%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="6%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="6%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td></tr>
<tr style="font-size: 9pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="6" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">(in 000s) </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 8pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="left"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">Three Months Ended July 31, </font></td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">2011 </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">2010 </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="line-height: 3pt; font-size: 1pt;"><td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">Average impaired loans: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">230,150 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">All other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">36,477 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">266,627 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">303,767 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">Interest income on impaired loans: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,556 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">All other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">119 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,675 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,749 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">Interest income on impaired loans recognized on a cash basis on non-accrual status: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,498 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">All other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">114 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,612 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,636 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" colspan="9">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="border-top: #000000 1px solid;" colspan="9">&nbsp; </td></tr></table></div>

<div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left"> </div>

<div style="text-indent: 16px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 4%; font-size: 10pt; margin-right: 0%;" align="left">Our real estate owned includes loans accounted for as in-substance foreclosures of $<font class="_mt">7.2</font>&nbsp;million and $<font class="_mt">7.7</font>&nbsp;million at July&nbsp;31, 2011 and April&nbsp;30, 2011, respectively. Activity related to our real estate owned is as follows: </div></div>

<table border="0" cellspacing="0">
<tr><td width="35%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="17%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="6%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="8">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, beginning of the period</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">19,532</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">29,252</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Additions</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,573</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,527</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Sales</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,722</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,827</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Writedowns</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(793</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(643</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, end of the period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">16,590</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">26,309</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr></table></div><span></span></td>
      </tr>
    </table>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans Held For Investment And Related Assets [Abstract]</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for mortgage loans on real estate, this includes the supplemental information pertaining to each mortgage loan receivable that equals or exceeds three percent of the carrying amount of mortgages.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 310<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6589523&amp;loc=d3e617274-123014<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph c<br> -Subparagraph Schedule IV<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 29<br> -Article 12<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 10<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.5-04.(c) Schedule IV)<br> -URI http://asc.fasb.org/extlink&amp;oid=6882300&amp;loc=d3e5864-122674<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EZVAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule of Mortgage Loan Portfolio) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract', window );"><strong>Mortgage Loans Held For Investment And Related Assets</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansReceivableWithVariableRatesOfInterest', window );">Adjustable-rate loans</a></td>
        <td class="nump">$ 320,539<span></span></td>
        <td class="nump">$ 333,828<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AdjustableRateLoansToTotalLoans', window );">Adjustable-rate loans, percent of total loans</a></td>
        <td class="nump">58.00%<span></span></td>
        <td class="nump">58.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansReceivableWithFixedRatesOfInterest', window );">Fixed-rate loans</a></td>
        <td class="nump">233,452<span></span></td>
        <td class="nump">239,146<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_FixedRateLoansToTotalLoans', window );">Fixed-rate loans, percent of total loans</a></td>
        <td class="nump">42.00%<span></span></td>
        <td class="nump">42.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Total loans</a></td>
        <td class="nump">553,991<span></span></td>
        <td class="nump">572,974<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_TotalLoansToTotalLoans', window );">Total loans, percent of total loans</a></td>
        <td class="nump">100.00%<span></span></td>
        <td class="nump">100.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums', window );">Unamortized deferred fees and costs</a></td>
        <td class="nump">3,975<span></span></td>
        <td class="nump">4,121<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableAllowance', window );">Less: Allowance for loan losses</a></td>
        <td class="num">(91,303)<span></span></td>
        <td class="num">(92,087)<span></span></td>
        <td class="num">(88,396)<span></span></td>
        <td class="num">(93,535)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount', window );">Total</a></td>
        <td class="nump">$ 466,663<span></span></td>
        <td class="nump">$ 485,008<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Adjustable Rate Loans To Total Loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fixed Rate Loans To Total Loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans Held For Investment And Related Assets [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total Loans To Total Loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableAllowance">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The allowance for loan and lease losses represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio as of the balance sheet date. For banks, include currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher OTS<br> -Name Federal Regulation (FR)<br> -Number Title 12<br> -Chapter V<br> -Section 563c.102<br> -Paragraph 8<br> -Subparagraph a(ii)<br> -Subsection I<br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 6<br> -Section L<br> -Subsection 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 114<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7(d))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 7<br> -Subparagraph d<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)(1)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6379141&amp;loc=d3e15032-111544<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate gross carrying amount of all categories of loans and leases held in portfolio, prior to deducting deferred income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br></p>
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                <p>Reflects the aggregate carrying amount of all categories of loans and leases held in portfolio, net of unearned income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableNetReportedAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansReceivableWithFixedRatesOfInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the carrying amount of loans charging borrowers fixed rates of interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansReceivableWithFixedRatesOfInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansReceivableWithVariableRatesOfInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the carrying amount of loans charging borrowers variable, or adjustable, rates of interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansReceivableWithVariableRatesOfInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the cumulative amount of fees paid by borrowers which have not yet been taken into income and unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of loans that are being amortized into income as an adjustment to yield.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 91<br> -Paragraph 21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6378536&amp;loc=d3e10092-111533<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Regulatory Requirements (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_RegulatoryRequirementsAbstract', window );"><strong>Regulatory Requirements</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_HrbBankSRegulatoryCapitalRequirementsTextblock', window );">HRB Bank's Regulatory Capital Requirements</a></td>
        <td class="text"><table style="line-height: 115%; border-collapse: collapse; font-size: 11pt;" border="0" cellspacing="0" cellpadding="0">
<tr><td> </td>
<td> </td>
<td> </td></tr>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 7.5pt;" class="_mt">(dollars in 000s)</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
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<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="3">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">To Be Well Capitalized</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" colspan="4">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">For Capital AdequacyUnder</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Prompt</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Corrective</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" colspan="13"> </td></tr>
<tr style="height: 15.75pt;"><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Actual</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Purposes</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Action Provisions</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr>
<tr style="height: 15.75pt;"><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Amount</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Ratio</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Amount</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Ratio</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Amount</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">Ratio</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">As of June 30, 2011:</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Total risk-based capital ratio<sup> (1)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">411,062</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">94.5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">34,813</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">8</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">43,516</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">10</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 risk-based capital ratio <sup>(2)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">405,333</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">93.1</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">26,110</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">6</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 capital ratio (leverage) <sup>(3)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">405,333</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">35</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">139,141</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">12</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">57,975</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">Tangible equity ratio <sup>(4)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">405,333</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">35</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">17,393</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">1.5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">As of March 31, 2011:</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom"> </td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Total risk-based capital ratio <sup>(1)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">405,000</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">92.5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">35,019</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">8</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">43,773</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">10</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 risk-based capital ratio<sup>(2)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">399,187</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">91.2</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">26,264</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">6</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: center; margin: 0in 0in 0pt; font-size: 11pt;" align="center"><font style="color: black; font-size: 10pt;" class="_mt">Tier 1 capital ratio (leverage) <sup>(3)</sup></font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" nowrap="nowrap">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black;" class="_mt">399,187</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">22.8</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">209,758</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">12</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">87,399</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">5</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-indent: 1.5pt; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">Tangible equity ratio <sup>(4)</sup></font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">399,187</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">22.8</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">26,220</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">1.5</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 10pt;" class="_mt">%</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;" align="right"><font style="color: black; font-size: 10pt;" class="_mt">N/A</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;">&nbsp;</p></td></tr></table>

<p style="line-height: 115%; margin: 0in 0in 10pt; font-size: 11pt;">&nbsp;</p>

<table style="line-height: 115%; width: 506pt; border-collapse: collapse; margin-left: 4.65pt; font-size: 11pt;" border="0" cellspacing="0" cellpadding="0" width="675">
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(1)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Total risk-based capital divided by risk-weighted assets.</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(2)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(3)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Tier 1 (core) capital divided by adjusted total assets.</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 20.05pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="top" width="27" nowrap="nowrap">

<p style="margin: 0in 0in 0pt; font-size: 11pt;"><sup><font style="color: black; font-size: 7.5pt;" class="_mt">(4)</font></sup><font style="color: black;" class="_mt">&nbsp; &nbsp; &nbsp;</font><font style="color: black; font-size: 7.5pt;" class="_mt"> </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 485.95pt; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="648">

<p style="line-height: normal; margin: 0in 0in 0pt; font-size: 11pt;"><font style="color: black; font-size: 7.5pt;" class="_mt">Tangible capital divided by tangible assets.</font></p></td></tr></table><span></span></td>
      </tr>
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EAIAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments And Contingencies (Rollforward Of Reserve For Losses On Repurchases) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2009</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011
</div>
          <div>Repurchase And Indemnifications [Member]</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011
</div>
          <div>Repurchase And Indemnifications [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010
</div>
          <div>Repurchase And Indemnifications [Member]</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2009
</div>
          <div>Repurchase And Indemnifications [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011
</div>
          <div>Indemnity Agreement Dated April 2008 [Member]</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011
</div>
          <div>Indemnity Agreement Dated April 2008 [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010
</div>
          <div>Indemnity Agreement Dated April 2008 [Member]</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2009
</div>
          <div>Indemnity Agreement Dated April 2008 [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualAtCarryingValue', window );">Reserve for losses on repurchases, beginning balance</a></td>
        <td class="nump">$ 126,260<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">$ 188,200<span></span></td>
        <td class="nump">$ 125,775<span></span></td>
        <td class="nump">$ 126,260<span></span></td>
        <td class="nump">$ 138,415<span></span></td>
        <td class="nump">$ 138,415<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="nump">$ 49,715<span></span></td>
        <td class="nump">$ 49,785<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualCarryingValueProvision', window );">Provisions</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LossesOnRepurchaseAndIndemnifications', window );">Losses on repurchase and indemnifications</a></td>
        <td class="num">(485)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualCarryingValuePayments', window );">Payments under indemnity agreement dated April 2008</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(70)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualAtCarryingValue', window );">Reserve for losses on repurchases, ending balance</a></td>
        <td class="nump">$ 125,775<span></span></td>
        <td class="nump">$ 188,130<span></span></td>
        <td class="nump">$ 188,200<span></span></td>
        <td class="nump">$ 125,775<span></span></td>
        <td class="nump">$ 126,260<span></span></td>
        <td class="nump">$ 138,415<span></span></td>
        <td class="nump">$ 138,415<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="nump">$ 49,715<span></span></td>
        <td class="nump">$ 49,785<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LossesOnRepurchaseAndIndemnifications">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Losses on repurchase and indemnifications</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LossesOnRepurchaseAndIndemnifications</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying amount as of the balance sheet date of the combined total of loss contingency liabilities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossContingencyAccrualAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualCarryingValuePayments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The payments made in the period which reduced loss contingency liabilities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossContingencyAccrualCarryingValuePayments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualCarryingValueProvision">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The charge against earnings in the period to increase loss contingency liabilities, net of any adjustments to reduce previously estimated charges.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossContingencyAccrualCarryingValueProvision</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EYTBI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments And Contingencies (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1">39 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2009</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_StandardGuaranteeAccrualAmount', window );">Standard guarantee accrual amount</a></td>
        <td class="nump">$ 13,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">$ 13,000,000<span></span></td>
        <td class="nump">$ 14,700,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue', window );">Contingent business acquisition obligations</a></td>
        <td class="nump">1,400,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">1,400,000<span></span></td>
        <td class="nump">3,800,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LiabilityRecordedForContingentConsideration', window );">Contingent consideration liability recorded</a></td>
        <td class="nump">10,200,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">10,200,000<span></span></td>
        <td class="nump">11,000,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount', window );">Maximum exposure to economic loss under the administrative services agreement</a></td>
        <td class="nump">95,200,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">95,200,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentageOfLoansOriginatedIn2006And2007', window );">Percentage of loans originated in 2006 and 2007</a></td>
        <td class="nump">89.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">89.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AmountOfLoansOriginatedDuring2005Through2007', window );">Amount of loans originated during 2005 through 2007</a></td>
        <td class="nump">84,000,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">84,000,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities', window );">Percentage of loans issued to government sponsored entities</a></td>
        <td class="nump">1.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">1.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualAtCarryingValue', window );">Reserve for losses on repurchases</a></td>
        <td class="nump">125,775,000<span></span></td>
        <td class="nump">188,130,000<span></span></td>
        <td class="nump">125,775,000<span></span></td>
        <td class="nump">126,260,000<span></span></td>
        <td class="nump">188,200,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualCarryingValuePayments', window );">Payments under indemnity agreement dated April 2008</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="num">(70,000)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities', window );">Increase in losses due to assumed 1% increase in validity rates and loss severities</a></td>
        <td class="nump">16,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsSubjectToReviewAmount', window );">Claims subject to review by SCC, amount</a></td>
        <td class="nump">66,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">66,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentageOfClaimsDeniedByScc', window );">Percentage of claims denied by SCC</a></td>
        <td class="nump">85.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases', window );">Percentage of valid claims that resulted in loan repurchases</a></td>
        <td class="nump">22.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments', window );">Percentage of valid claims that resulted in indemnification or settlement payments</a></td>
        <td class="nump">78.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LossContingencyApproximateLossSeverityRates', window );">Loss severity rate</a></td>
        <td class="nump">57.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">57.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossRelatedToLitigationSettlement', window );">Losses incurred on claim settlements</a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">117,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NetBalanceOfAllMortgageLoansHeldForSale', window );">Net balance of all mortgage loans held for sale by SCC</a></td>
        <td class="nump">11,900,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">11,900,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ProvisionsForAdditionalLossesOnRepurchases', window );">Provisions for additional losses on repurchases</a></td>
        <td class="nump">0<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Minimum [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims', window );">Number of days to respond to representation and warranty claims</a></td>
        <td class="nump">60<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Maximum [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities', window );">Percentage of loans issued to government sponsored entities</a></td>
        <td class="nump">1.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">1.00%<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims', window );">Number of days to respond to representation and warranty claims</a></td>
        <td class="nump">120<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">2005 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears', window );">Value of loans which have defaulted in the first two years</a></td>
        <td class="nump">4,000,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">4,000,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">2006 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears', window );">Value of loans which have defaulted in the first two years</a></td>
        <td class="nump">6,300,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">6,300,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">2007 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears', window );">Value of loans which have defaulted in the first two years</a></td>
        <td class="nump">2,900,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">2,900,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Private-Label Securitization Transactions [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsSubjectToReviewAmount', window );">Claims subject to review by SCC, amount</a></td>
        <td class="nump">52,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">52,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Monoline Insurers [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsSubjectToReviewAmount', window );">Claims subject to review by SCC, amount</a></td>
        <td class="nump">14,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">14,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Indemnity Agreement With Single Counterparty [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualAtCarryingValue', window );">Reserve for losses on repurchases</a></td>
        <td class="nump">49,800,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">49,800,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Additional Information Requested By Counterparty [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsSubjectToReviewAmount', window );">Claims subject to review by SCC, amount</a></td>
        <td class="nump">$ 8,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">$ 8,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_AmountOfLoansOriginatedDuring2005Through2007">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of loans originated during 2005 through 2007</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_AmountOfLoansOriginatedDuring2005Through2007</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ClaimsSubjectToReviewAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Claims subject to review, amount</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ClaimsSubjectToReviewAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Increase in losses due to assumed 1% increase in validity rates and loss severities</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_IncreaseInLossesDueToAssumedOnePercentIncreaseInValidityRatesAndLossSeverities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LiabilityRecordedForContingentConsideration">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Liability Recorded For Contingent Consideration</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LiabilityRecordedForContingentConsideration</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LossContingencyApproximateLossSeverityRates">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loss Contingency Approximate Loss Severity Rates</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LossContingencyApproximateLossSeverityRates</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_NetBalanceOfAllMortgageLoansHeldForSale">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net balance of all mortgage loans held for sale</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_NetBalanceOfAllMortgageLoansHeldForSale</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of days to respond to representation and warranty claims.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_NumberOfDaysToRespondToRepresentationAndWarrantyClaims</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:integerItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PercentageOfClaimsDeniedByScc">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of claims denied by SCC</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PercentageOfClaimsDeniedByScc</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of loans issued to government sponsored entities</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PercentageOfLoansIssuedToGovernmentSponsoredEntities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PercentageOfLoansOriginatedIn2006And2007">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of loans originated in 2006 and 2007</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PercentageOfLoansOriginatedIn2006And2007</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of valid claims that resulted in indemnification or settlement payments</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PercentageOfValidClaimsThatResultedInIndemnificationOrSettlementPayments</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                  <tr>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage of valid claims that resulted in loan repurchases</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PercentageOfValidClaimsThatResultedInLoanRepurchases</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Provisions for additional losses on repurchases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ProvisionsForAdditionalLossesOnRepurchases</nobr></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Standard guarantee accrual amount</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_StandardGuaranteeAccrualAmount</nobr></td>
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                    <td><strong> Period Type:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of loans which have defaulted in the first two years</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ValueOfLoansWhichHaveDefaultedInFirstTwoYears</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 25<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6408-128476<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 35<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6910684&amp;loc=d3e4570-128470<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 25<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6411-128476<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 68<br> -Subparagraph g(1)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 30<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=6910544&amp;loc=d3e4243-128469<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 40<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6910732&amp;loc=d3e4805-128471<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 29, 30, 41, 42, 64<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3),(c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6911361&amp;loc=d3e6927-128479<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141<br> -Paragraph 51<br> -Subparagraph f<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 30<br> -Section 25<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6911189&amp;loc=d3e6405-128476<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 25<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6946367&amp;loc=d3e3642-128468<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 30<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=6910544&amp;loc=d3e4237-128469<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 65<br> -Subparagraph a, b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 25<br> -Paragraph 27<br> -URI http://asc.fasb.org/extlink&amp;oid=6946367&amp;loc=d3e3629-128468<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionContingentConsiderationAtFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossRelatedToLitigationSettlement">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net proceeds or assets obtained in excess of (less than) the net carrying amount of assets recorded, or assets distributed and liabilities assumed less than (in excess of) estimated litigation  liability extinguished, in settlement of a litigation matter. Represents (for other than an insurance entity in its normal claims settlement process), the amount of income (expense) recognized in the period to settle pending or threatened litigation and insurance claims.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GainLossRelatedToLitigationSettlement</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The carrying amount as of the balance sheet date of the combined total of loss contingency liabilities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossContingencyAccrualAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualCarryingValuePayments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The payments made in the period which reduced loss contingency liabilities.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossContingencyAccrualCarryingValuePayments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The reporting entity's maximum amount of exposure to loss as a result of its involvement with the Variable Interest Entity (VIE).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph b<br> -URI http://asc.fasb.org/extlink&amp;oid=6970148&amp;loc=d3e5728-111685<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Staff Position (FSP)<br> -Number FAS140-4/FIN46(R)<br> -Paragraph C6<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6970148&amp;loc=d3e5747-111685<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_VariableInterestEntityEntityMaximumLossExposureAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EJMAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share And Stockholders' Equity (Narrative) (Details) (USD $)<br>Share data in Millions</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_EarningsLossPerShareAndStockholdersEquityAbstract', window );"><strong>Loss Per Share And Stockholders' Equity</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share, amount</a></td>
        <td class="nump">14.5<span></span></td>
        <td class="nump">14.7<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Common stock shares issued</a></td>
        <td class="nump">0.5<span></span></td>
        <td class="nump">0.9<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares', window );">Repurchased and retired H&amp;R Block common stock, shares</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">15.5<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue', window );">Retirement of common shares, value</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">$ 235,700,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodShares', window );">Purchase of H&amp;R Block common stock, shares</a></td>
        <td class="nump">0.1<span></span></td>
        <td class="nump">0.2<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodValue', window );">Purchase of H&amp;R Block common stock, value</a></td>
        <td class="nump">2,000,000<span></span></td>
        <td class="nump">3,400,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Stock options granted in period</a></td>
        <td class="nump">2.3<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Nonvested shares granted in period</a></td>
        <td class="nump">0.9<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ShareBasedCompensationShareBasedPaymentAwardEquityInstrumentsOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted average fair value of options granted</a></td>
        <td class="nump">3.37<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardCompensationCost', window );">Stock-based compensation expense total</a></td>
        <td class="nump">4,100,000<span></span></td>
        <td class="nump">3,400,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_EmployeeServiceShareBasedCompensationUnrecognizedCompensationCostOnStockOptions', window );">Unrecognized compensation cost, options</a></td>
        <td class="nump">9,600,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized', window );">Unrecognized compensation cost, nonvested shares</a></td>
        <td class="nump">$ 22,500,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        <tr>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Earnings Loss Per Share And Stockholders Equity [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Employee Service Share Based Compensation Unrecognized Compensation Cost On Stock Options</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Share Based Compensation Share Based Payment Award Equity Instruments Options Grants In Period Weighted Average Grant Date Fair Value</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Antidilution<br> -URI http://asc.fasb.org/extlink&amp;oid=6505113<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 171<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 40<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 13, 14<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 07-4<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Diluted Earnings Per Share<br> -URI http://asc.fasb.org/extlink&amp;oid=6510752<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Contingent Stock Agreement<br> -URI http://asc.fasb.org/extlink&amp;oid=6508534<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>As of the balance sheet date, the aggregate unrecognized cost of equity-based awards made to employees under equity-based compensation awards that have yet to vest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph A240<br> -Subparagraph h<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity-based compensation cost during the period with respect to the award, which will be recognized in income (as well as the total recognized tax benefit) or capitalized as part of the cost of an asset.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 50<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6406099&amp;loc=d3e25284-112666<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph 64, 65<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph A240<br> -Subparagraph g(1)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph A240<br> -Subparagraph b(2)(c)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net number of share options (or share units) granted during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph A240<br> -Subparagraph b(1)(d)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of new stock issued during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=6959260&amp;loc=d3e187085-122770<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30<br> -Article 5<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockIssuedDuringPeriodSharesNewIssues</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares that have been repurchased and retired during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30<br> -Article 5<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockRepurchasedAndRetiredDuringPeriodShares</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity impact of the value of stock that has been repurchased and retired during the period. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30, 31<br> -Article 5<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockRepurchasedAndRetiredDuringPeriodValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodShares">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 43<br> -Chapter 1<br> -Section B<br> -Paragraph 11A<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockRepurchasedDuringPeriodShares</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30, 31<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 43<br> -Chapter 1<br> -Section B<br> -Paragraph 11A<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockRepurchasedDuringPeriodValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
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<SEQUENCE>63
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E1SAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Narrative) (Details) (USD $)<br>In Millions, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LoanLossReserveToMortgageLoans', window );">Loan loss reserve as a percentage of mortgage loans</a></td>
        <td class="nump">16.50%<span></span></td>
        <td class="nump">16.10%<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork', window );">Percentage of mortgage loan portfolio consisting of borrowers from Florida, California and New York</a></td>
        <td class="nump">52.00%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LoansAndReceivablesHeldForInvestmentTotal', window );">Loans held for investment</a></td>
        <td class="nump">$ 207.3<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_InSubstanceForeclosures', window );">In-substance foreclosures</a></td>
        <td class="nump">$ 7.2<span></span></td>
        <td class="nump">$ 7.7<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">HRB Bank Interest-Only Mortgage [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage', window );">Percent of loans purchased</a></td>
        <td class="nump">63.00%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Minimum Credit Score [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium', window );">Loan-to-value at origination in order to have internal risk rating of medium</a></td>
        <td class="nump">80.00%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow', window );">Minimum credit score to be given internal risk rating of low</a></td>
        <td class="nump">700<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Maximum Credit Score [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium', window );">Loan-to-value at origination in order to have internal risk rating of medium</a></td>
        <td class="nump">80.00%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium', window );">Maximum credit score to be given internal risk rating of medium</a></td>
        <td class="nump">700<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_InSubstanceForeclosures">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>In-substance foreclosures</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_InSubstanceForeclosures</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LoanLossReserveToMortgageLoans">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loan Loss Reserve To Mortgage Loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LoanLossReserveToMortgageLoans</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LoansAndReceivablesHeldForInvestmentTotal">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loans and Receivables Held for Investment Total</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LoansAndReceivablesHeldForInvestmentTotal</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loan-to-value at Origination in Order to Have Internal Risk Rating of Medium</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LoanToValueAtOriginationInOrderToHaveInternalRiskRatingOfMedium</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Maximum Credit Score to Be Given Internal Risk Rating of Medium</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_MaximumCreditScoreToBeGivenInternalRiskRatingOfMedium</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:positiveIntegerItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Minimum Credit Score To Be Given Internal Risk Rating Of Low</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_MinimumCreditScoreToBeGivenInternalRiskRatingOfLow</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:positiveIntegerItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percentage Of Mortgage Loan Portfolio Consisting Of Borrowers From Florida, California And New York</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PercentageOfMortgageLoanPortfolioConsistingOfBorrowersFromFloridaCaliforniaAndNewYork</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6404-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6947722&amp;loc=d3e13537-108611<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=6947722&amp;loc=d3e13531-108611<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=6927468&amp;loc=d3e6351-108592<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ConcentrationRiskPercentage</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Segment Information (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Information</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock', window );">Continuing Operations By Reportable Operating Segment</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="46%"> </td>
<td width="4%"> </td>
<td width="20%"> </td>
<td width="3%"> </td>
<td width="12%"> </td>
<td width="9%"> </td>
<td width="3%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Revenues:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,425</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,645</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">167,263</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">174,710</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Corporate</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,946</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,119</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">267,634</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">274,474</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Pretax income (loss):</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(169,483</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(174,624</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(92,541</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(433</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Corporate</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(31,118</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(32,260</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loss from continuing operations before tax benefit</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(293,142</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(207,317</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr></table><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 131<br> -Paragraph 32<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Segment Information<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Information</strong></a></td>
        <td class="text"> <span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">Segment Information</a></td>
        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">13. Segment Information</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Results of our continuing operations by reportable operating segment are as follows:</font></p>

<p style="text-align: right;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(in 000s)</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="46%"> </td>
<td width="4%"> </td>
<td width="20%"> </td>
<td width="3%"> </td>
<td width="12%"> </td>
<td width="9%"> </td>
<td width="3%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Revenues:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,425</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,645</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">167,263</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">174,710</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Corporate</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,946</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,119</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">267,634</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">274,474</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Pretax income (loss):</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Tax Services</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(169,483</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(174,624</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Business Services</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(92,541</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(433</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Corporate</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(31,118</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(32,260</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loss from continuing operations before tax benefit</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(293,142</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(207,317</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr></table></div><span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8595-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8538-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 33<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8971-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 34<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8981-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8864-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8380-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 35<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8984-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9038-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 131<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8906-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8844-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9031-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e9054-108599<br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8924-108599<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EM6AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Goodwill And Intangible Assets (Schedule Of Goodwill) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
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          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Goodwill before impairment losses, beginning balance</a></td>
        <td class="nump">$ 886,133<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated impairment losses, beginning balance</a></td>
        <td class="num">(39,888)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill, beginning balance</a></td>
        <td class="nump">846,245<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td>
        <td class="nump">3,512<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_GoodwillDisposalsAndOther', window );">Disposals and foreign currency changes</a></td>
        <td class="num">(7,449)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairments</a></td>
        <td class="num">(99,697)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Goodwill before impairment losses, ending balance</a></td>
        <td class="nump">882,196<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated impairment losses, ending balance</a></td>
        <td class="num">(139,585)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill, ending balance</a></td>
        <td class="nump">742,611<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Goodwill before impairment losses, beginning balance</a></td>
        <td class="nump">459,039<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated impairment losses, beginning balance</a></td>
        <td class="num">(24,888)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill, beginning balance</a></td>
        <td class="nump">434,151<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td>
        <td class="nump">3,478<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_GoodwillDisposalsAndOther', window );">Disposals and foreign currency changes</a></td>
        <td class="nump">112<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairments</a></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Goodwill before impairment losses, ending balance</a></td>
        <td class="nump">462,629<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated impairment losses, ending balance</a></td>
        <td class="num">(24,888)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill, ending balance</a></td>
        <td class="nump">437,741<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services [Member]</div>
        </td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Goodwill before impairment losses, beginning balance</a></td>
        <td class="nump">427,094<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated impairment losses, beginning balance</a></td>
        <td class="num">(15,000)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill, beginning balance</a></td>
        <td class="nump">412,094<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAcquiredDuringPeriod', window );">Acquisitions</a></td>
        <td class="nump">34<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_GoodwillDisposalsAndOther', window );">Disposals and foreign currency changes</a></td>
        <td class="num">(7,561)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairments</a></td>
        <td class="num">(99,697)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillGross', window );">Goodwill before impairment losses, ending balance</a></td>
        <td class="nump">419,567<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss', window );">Accumulated impairment losses, ending balance</a></td>
        <td class="num">(114,697)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill, ending balance</a></td>
        <td class="nump">$ 304,870<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_GoodwillDisposalsAndOther">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Goodwill Disposals and Other</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_GoodwillDisposalsAndOther</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -Clause 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 68<br> -Subparagraph l<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 34<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 72<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Goodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAcquiredDuringPeriod">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of goodwill acquired in the period and allocated to the reportable segment. The value is stated at fair value based on the purchase price allocation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 72<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -Clause 2<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillAcquiredDuringPeriod</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Gross amount, as of the balance sheet date, of the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable), in excess of the fair value of net assets acquired in one or more business combination transactions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a,h)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The accumulated impairment losses related to goodwill as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a,h)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillImpairedAccumulatedImpairmentLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13777-109266<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -Clause 5<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 72<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 47<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13854-109267<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillImpairmentLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
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﻿<html>
  <head>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EGZAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Regulatory Requirements (HRB Bank's Regulatory Capital Requirements) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">
          <div>Jun. 30, 2011</div>
        </th>
        <th class="th" colspan="2">
          <div>Mar. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_RegulatoryRequirementsAbstract', window );"><strong>Regulatory Requirements</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Capital', window );">Total risk-based capital ratio</a></td>
        <td class="nump">$ 411,062<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">$ 405,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalToRiskWeightedAssets', window );">Total risk-based capital ratio, ratio</a></td>
        <td class="nump">94.50%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">92.50%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalRequiredForCapitalAdequacy', window );">Total risk-based capital ratio, for capital adequacy</a></td>
        <td class="nump">34,813<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">35,019<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalRequiredForCapitalAdequacyToRiskWeightedAssets', window );">Total risk-based capital ratio, for capital adequacy, ratio</a></td>
        <td class="nump">8.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">8.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalRequiredToBeWellCapitalized', window );">Total risk-based capital ratio, to be well capitalized</a></td>
        <td class="nump">43,516<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">43,773<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets', window );">Total risk-based capital ratio, to be well capitalized, ratio</a></td>
        <td class="nump">10.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">10.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneRiskBasedCapital', window );">Tier 1 risk-based capital ratio</a></td>
        <td class="nump">405,333<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
        <td class="nump">399,187<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneRiskBasedCapitalToRiskWeightedAssets', window );">Tier 1 risk-based capital ratio, ratio</a></td>
        <td class="nump">93.10%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
        <td class="nump">91.20%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized', window );">Tier 1 risk-based capital ratio, to be well capitalized</a></td>
        <td class="nump">26,110<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
        <td class="nump">26,264<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets', window );">Tier 1 risk-based capital ratio, to be well capitalized, ratio</a></td>
        <td class="nump">6.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
        <td class="nump">6.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneLeverageCapital', window );">Tier 1 capital ratio (leverage)</a></td>
        <td class="nump">405,333<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">399,187<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneLeverageCapitalToAverageAssets', window );">Tier 1 capital ratio (leverage), ratio</a></td>
        <td class="nump">35.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">22.80%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy', window );">Tier 1 capital ratio (leverage), for capital adequacy</a></td>
        <td class="nump">139,141<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">209,758<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets', window );">Tier 1 capital ratio (leverage), for capital adequacy, ratio</a></td>
        <td class="nump">12.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">12.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized', window );">Tier 1 capital ratio (leverage), to be well capitalized</a></td>
        <td class="nump">57,975<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">87,399<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets', window );">Tier 1 capital ratio (leverage), to be well capitalized, ratio</a></td>
        <td class="nump">5.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">5.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TangibleCapital', window );">Tangible equity ratio</a></td>
        <td class="nump">405,333<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
        <td class="nump">399,187<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TangibleCapitalToTangibleAssets', window );">Tangible equity ratio, ratio</a></td>
        <td class="nump">35.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
        <td class="nump">22.80%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TangibleCapitalRequiredForCapitalAdequacy', window );">Tangible equity ratio, for capital adequacy</a></td>
        <td class="nump">$ 17,393<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
        <td class="nump">$ 26,220<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TangibleCapitalRequiredForCapitalAdequacyToTangibleAssets', window );">Tangible equity ratio, for capital adequacy, ratio</a></td>
        <td class="nump">1.50%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
        <td class="nump">1.50%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">



Total risk-based capital divided by risk-weighted assets.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[2]</td>
              <td style="vertical-align: top;" valign="top">

Tier 1 (core) capital less deduction for low-level recourse and residual interest divided by risk-weighted assets.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[3]</td>
              <td style="vertical-align: top;" valign="top">

Tier 1 (core) capital divided by adjusted total assets.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[4]</td>
              <td style="vertical-align: top;" valign="top">



Tangible capital divided by tangible assets.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_RegulatoryRequirementsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Regulatory Requirements [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_RegulatoryRequirementsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Capital">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of total capital as defined in the regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(1)<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6490092&amp;loc=d3e47304-110998<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 54<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 948<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6490092&amp;loc=d3e47080-110998<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Capital</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The minimum amount of Total Capital required for capital adequacy purposes under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The minimum Total risk based capital ratio (total capital divided by risk weighted assets) required for capital adequacy purposes under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958570-112826<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 22<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of Total Capital required to be categorized as well as capitalized under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The Total risk based capital ratio (total capital divided by risk weighted assets) required to be categorized as "well capitalized", in the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 22<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets</nobr></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total Capital divided by risk weighted assets as defined in the regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 22<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tangible capital as defined in the regulations (generally includes outstanding stock plus retained earnings) for banking institutions subject to Office of Thrift Supervision (OTS) capital requirements.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The minimum amount of tangible capital required under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The minimum amount of Tangible Capital divided by tangible assets (Tangible Capital Ratio) as defined in the regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958570-112826<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TangibleCapitalRequiredForCapitalAdequacyToTangibleAssets</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tangible Capital divided by Tangible assets as defined in the regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tier 1 Leverage Capital as defined in the regulations. Also called Core Capital.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The minimum amount of Tier 1 Leverage Capital required for capital adequacy purposes under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacy</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The minimum amount of Tier 1 Leverage Capital for capital adequacy purposes divided by average assets as defined in the regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958570-112826<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssets</nobr></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of Tier 1 Leverage Capital required to be categorized as well capitalized under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalized</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of Tier 1 Leverage Capital required to be categorized as well capitalized divided by average assets as defined in the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TierOneLeverageCapitalRequiredToBeWellCapitalizedToAverageAssets</nobr></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tier 1 Leverage Capital divided by average assets as defined in the regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TierOneLeverageCapitalToAverageAssets</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tier 1 Risk Based Capital as defined in the regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of Tier 1 Risk Based Capital required to be categorized as well capitalized under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalized</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The Tier 1 capital ratio (Tier 1 capital divided by risk weighted assets) required to be categorized as "well capitalized" under the regulatory framework for prompt corrective action.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 22<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tier 1 capital divided by risk weighted assets as defined by regulations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=SL5958568-112826<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 15<br> -Subparagraph 3a<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 17<br> -Paragraph 22<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1H<br> -URI http://asc.fasb.org/extlink&amp;oid=6918689&amp;loc=d3e65071-112826<br> -Subparagraph (c)(2)<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Assets and Liabilities Measured at Fair Value<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Assets and Liabilities Measured at Fair Value</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresTextBlock', window );">Assets and Liabilities Measured at Fair Value</a></td>
        <td class="text"><div align="left">

<div>

<p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">6. Assets and Liabilities Measured at Fair Value</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We use the following valuation methodologies for assets and liabilities measured at fair value and the general classification of these instruments pursuant to the fair value hierarchy.</font></p>

<table border="0" cellspacing="0">
<tr><td valign="top" width="2%" nowrap="nowrap"><font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2">&#167;</font>&nbsp; &nbsp; &nbsp; </td>
<td width="98%"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Available-for-sale securities &#8211; Available-for-sale securities are carried at fair value on a recurring basis. When available, fair value is based on quoted prices in an active market and as such, would be classified as Level 1. If quoted market prices are not available, we use a third-party pricing service to determine fair value and classify the securities as Level 2. The service's pricing model is based on market data and utilizes available trade, bid and other market information. Available-for-sale securities that we classify as Level 2 include certain agency and non-agency mortgage-backed securities, U.S. states and political subdivisions debt securities and other debt and equity securities.</font> </td></tr>
<tr><td valign="top" width="2%" nowrap="nowrap"><font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2">&#167;</font>&nbsp; &nbsp; &nbsp; </td>
<td width="98%"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Real estate owned &#8211; REO includes foreclosed properties securing mortgage loans. Foreclosed assets are adjusted to fair value less costs to sell upon transfer of the loans to REO. Fair value is generally based on independent market prices or appraised values of the collateral.</font> </td></tr>
<tr><td width="10%">&nbsp;</td>
<td width="90%"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Subsequent holding period losses and losses arising from the sale of REO are expensed as incurred. Because our REO is valued based on significant inputs that are unobservable in the market and our own estimates of assumptions that we believe market participants would use in pricing the asset, these assets are classified as Level 3.</font> </td></tr>
<tr><td valign="top" width="2%" nowrap="nowrap"><font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2">&#167;</font>&nbsp; &nbsp; &nbsp; </td>
<td width="98%"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Impaired mortgage loans held for investment &#8211; The fair value of impaired mortgage loans held for investment is generally based on the net present value of discounted cash flows for TDR loans or the appraised value of the underlying collateral for all other loans. These loans are classified as Level 3.</font> </td></tr></table>&nbsp;<a name="page_18"> </a><br />

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The following table presents for each hierarchy level the assets that were remeasured at fair value on both a recurring and non-recurring basis during the three months ended July 31, 2011 and 2010 and the gains (losses) on those remeasurements:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="25%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="5%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="6%">&nbsp;</td>
<td width="4%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="4%">&nbsp;</td>
<td width="8%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="6%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="6%">&nbsp;</td>
<td width="2%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(dollars in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Level 1</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Level 2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Level 3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Gain (loss)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of July 31, 2011:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage-backed securities $</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">192,491</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">192,491</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,936</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Municipal bonds</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,758</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">7,758</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">449</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Non-recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">REO</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,446</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,446</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(482</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impaired mortgage loans</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">held for investment</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">61,997</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">61,997</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,473</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">265,692</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">200,249</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">65,443</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">430</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="14">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As a percentage of total assets</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6.2</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4.7</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1.5</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of July 31, 2010: </font><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1)</font></sup></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage-backed securities $</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,893</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,893</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(20</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Municipal bonds</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,981</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,981</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">566</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Trust preferred security</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,618</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Non-recurring:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">REO</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,321</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,321</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(589</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impaired mortgage loans</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">held for investment</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,467</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,467</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,227</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid; text-indent: 36px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">103,694</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">30,906</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">72,788</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,888</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr><td colspan="14">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As a percentage of total assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2.3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">0.7</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1.6</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<table class="MetaData" border="0" cellspacing="0">
<tr><td valign="top" width="2%" nowrap="nowrap"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(1)</font></sup>&nbsp; &nbsp; &nbsp; </td>
<td class="MetaData" width="98%"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Amounts have been restated to conform to the current period presentation.</font> </td></tr></table>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">There were no changes to the unobservable inputs used in determining the fair values of our level 2 and level 3 financial assets.</font></p>

<p><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The following methods were used to determine the fair values of our other financial instruments:</font><font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2">&#167; </font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Cash equivalents, accounts receivable, investment in FHLB stock, accounts payable, accrued liabilities, commercial paper borrowings and the current portion of long-term debt &#8211; The carrying values reported in the balance sheet for these items approximate fair market value due to the relative short-term nature of the respective instruments.</font></p>

<p><font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2">&#167; </font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Mortgage loans held for investment &#8211; The fair value of mortgage loans held for investment is generally determined using market pricing sources based on origination channel and performance characteristics.</font></p>

<p><font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2">&#167; </font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Deposits &#8211; The estimated fair value of demand deposits is the amount payable on demand at the reporting date. The estimated fair value of IRAs and other time deposits is estimated by discounting the future cash flows using the rates currently offered by HRB Bank for products with similar remaining maturities.</font></p>

<p><font style="font-family: Wingdings-Regular,WingDings;" class="_mt" size="2">&#167; </font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Long-term borrowings and FHLB borrowings &#8211; The fair value of borrowings is based on rates currently available to us for obligations with similar terms and maturities, including current market yields on our Senior Notes.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The carrying amounts and estimated fair values of our financial instruments at July 31, 2011 are as follows:</font><a name="page_19"> </a><br /></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="38%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="19%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="7%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Carrying</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Estimated</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Fair Value</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans held for investment</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">282,546</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">678,071</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">678,352</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Long-term borrowings</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,050,371</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,105,686</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">24,998</font></td>
<td align="left">&nbsp;</td></tr></table></div></div></div><span></span></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6925170&amp;loc=d3e19296-110258<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 159<br> -Paragraph 17-22, 27, 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=6947722&amp;loc=d3e13433-108611<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 107<br> -Paragraph 15C, 15D<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14064-108612<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=6947722&amp;loc=d3e13504-108611<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 107<br> -Paragraph 15A<br> -Subparagraph a-d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=6947722&amp;loc=d3e13537-108611<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 133<br> -Paragraph 44A, 44B<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6925170&amp;loc=d3e19207-110258<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -URI http://asc.fasb.org/extlink&amp;oid=6957238&amp;loc=d3e14172-108612<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 107<br> -Paragraph 3, 10, 14, 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 107<br> -Paragraph 15B<br> -Subparagraph a, b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 157<br> -Paragraph 32, 33, 34<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EBEAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Summary Of Significant Accounting Policies (Policy)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_SummaryOfSignificantAccountingPoliciesAbstract', window );"><strong>Summary Of Significant Accounting Policies</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BasisOfPresentationAndSignificantAccountingPoliciesTextBlock', window );">Basis Of Presentation</a></td>
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<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Basis of Presentation</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The condensed consolidated balance sheet as of July 31, 2011, the condensed consolidated statements of operations and comprehensive income (loss) for the three months ended July 31, 2011 and 2010, and the condensed consolidated statements of cash flows for the three months ended July 31, 2011 and 2010 have been prepared by the Company, without audit. In the opinion of management, all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows at July 31, 2011 and for all periods presented have been made.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">"H&amp;R Block," "the Company," "we," "our" and "us" are used interchangeably to refer to H&amp;R Block, Inc. or to H&amp;R Block, Inc. and its subsidiaries, as appropriate to the context.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our April 30, 2011 Annual Report to Shareholders on Form 10-K. All amounts presented herein as of April 30, 2011 or for the year then ended, are derived from our April 30, 2011 Annual Report to Shareholders on Form 10-K.</font></p></div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ManagementEstimatesDisclosureTextBlock', window );">Management Estimates</a></td>
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<div>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Management Estimates</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgments are applied in the determination of our allowance for loan losses, potential losses from loan repurchase and indemnity obligations associated with our discontinued mortgage business, contingent losses associated with pending litigation, fair value of reporting units, valuation allowances based on future taxable income, reserves for uncertain tax positions, credit losses on receivable balances and related matters. Estimates have been prepared on the basis of the most current and best information available as of each balance sheet date. As such, actual results could differ materially from those estimates.</font></p></div></div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_SeasonalityOfBusinessDisclosureTextBlock', window );">Seasonality Of Business</a></td>
        <td class="text"><div class="MetaData">

<div>

<div>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Seasonality of Business</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Our operating revenues are seasonal in nature with peak revenues occurring in the months of January through April. Therefore, results for interim periods are not indicative of results to be expected for the full year.</font></p></div></div></div><span></span></td>
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                <p>Management Estimates Disclosure [Text Block]</p>
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                <p>Seasonality Of Business Disclosure [Text Block]</p>
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                <p>Summary of Significant Accounting Policies [Abstract]</p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for the basis of presentation, or accounting, and significant accounting policies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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﻿<html>
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    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EZYAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments And Contingencies (Claims Received By Loan Origination Year) (Details) (USD $)<br>In Millions</strong></div>
        </th>
        <th class="th" colspan="9">3 Months Ended</th>
        <th class="th" colspan="2">12 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2011</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2010</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2010</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2010</div>
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        <th class="th">
          <div>Oct. 31, 2009</div>
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        <th class="th">
          <div>Apr. 30, 2012</div>
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        <th class="th">
          <div>Apr. 30, 2009</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsReceivedForLoans', window );">Claims received for loans</a></td>
        <td class="nump">$ 31<span></span></td>
        <td class="nump">$ 55<span></span></td>
        <td class="nump">$ 33<span></span></td>
        <td class="nump">$ 21<span></span></td>
        <td class="nump">$ 109<span></span></td>
        <td class="nump">$ 45<span></span></td>
        <td class="nump">$ 11<span></span></td>
        <td class="nump">$ 83<span></span></td>
        <td class="nump">$ 6<span></span></td>
        <td class="nump">$ 826<span></span></td>
        <td class="nump">$ 432<span></span></td>
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      <tr class="rh">
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          <div class="a">2005 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsReceivedForLoans', window );">Claims received for loans</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">1<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">1<span></span></td>
        <td class="nump">6<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">15<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">85<span></span></td>
        <td class="nump">62<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">2006 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsReceivedForLoans', window );">Claims received for loans</a></td>
        <td class="nump">29<span></span></td>
        <td class="nump">50<span></span></td>
        <td class="nump">29<span></span></td>
        <td class="nump">15<span></span></td>
        <td class="nump">100<span></span></td>
        <td class="nump">45<span></span></td>
        <td class="nump">4<span></span></td>
        <td class="nump">57<span></span></td>
        <td class="nump">2<span></span></td>
        <td class="nump">548<span></span></td>
        <td class="nump">217<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">2007 [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsReceivedForLoans', window );">Claims received for loans</a></td>
        <td class="nump">$ 2<span></span></td>
        <td class="nump">$ 4<span></span></td>
        <td class="nump">$ 4<span></span></td>
        <td class="nump">$ 5<span></span></td>
        <td class="nump">$ 3<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">$ 7<span></span></td>
        <td class="nump">$ 11<span></span></td>
        <td class="nump">$ 4<span></span></td>
        <td class="nump">$ 193<span></span></td>
        <td class="nump">$ 153<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ClaimsReceivedForLoans">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Claims received for loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ClaimsReceivedForLoans</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EIMAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments And Contingencies (Schedule Of Deferred Revenue Related To The Peace Of Mind Program) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments And Contingencies</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenue', window );">Balance, beginning of period</a></td>
        <td class="nump">$ 140,603<span></span></td>
        <td class="nump">$ 141,542<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueAdditions', window );">Amounts deferred for new guarantees issued</a></td>
        <td class="nump">553<span></span></td>
        <td class="nump">654<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueRevenueRecognized', window );">Revenue recognized on previous deferrals</a></td>
        <td class="num">(27,181)<span></span></td>
        <td class="num">(28,547)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenue', window );">Balance, end of period</a></td>
        <td class="nump">$ 113,975<span></span></td>
        <td class="nump">$ 113,649<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingenciesDisclosureAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 13<br> -Section A<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1 Response)<br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueAdditions">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of deferred revenue recognized for transactions arising during the current reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an Entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 13<br> -Section A<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenueAdditions</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueRevenueRecognized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 13<br> -Section A<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DeferredRevenueRevenueRecognized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EHCAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Receivables (Schedule Of Allowance For Doubtful Accounts) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="nump">$ 67,582<span></span></td>
        <td class="nump">$ 67,466<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="nump">5,350<span></span></td>
        <td class="nump">4,400<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other Receivables [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="nump">$ 62,232<span></span></td>
        <td class="nump">$ 63,066<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 4<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5074-111524<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E5JCI">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Condensed Consolidating Financial Statements (Schedule Of Condensed Consolidating Balance Sheets) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash &amp; cash equivalents</a></td>
        <td class="nump">$ 1,012,709<span></span></td>
        <td class="nump">$ 1,677,844<span></span></td>
        <td class="nump">$ 1,098,610<span></span></td>
        <td class="nump">$ 1,804,045<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndInvestmentsCurrent', window );">Cash &amp; cash equivalents - restricted</a></td>
        <td class="nump">44,402<span></span></td>
        <td class="nump">48,383<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Receivables, net</a></td>
        <td class="nump">329,388<span></span></td>
        <td class="nump">492,290<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount', window );">Mortgage loans held for investment, net</a></td>
        <td class="nump">466,663<span></span></td>
        <td class="nump">485,008<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_IntangibleAssetsNet', window );">Intangible assets and goodwill, net</a></td>
        <td class="nump">1,102,646<span></span></td>
        <td class="nump">1,214,164<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments in subsidiaries</a></td>
        <td class="nump">94<span></span></td>
        <td class="nump">32<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Other assets</a></td>
        <td class="nump">1,352,150<span></span></td>
        <td class="nump">1,290,240<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">4,308,052<span></span></td>
        <td class="nump">5,207,961<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CustomerDepositsCurrent', window );">Customer deposits</a></td>
        <td class="nump">666,268<span></span></td>
        <td class="nump">852,220<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtAndCapitalLeaseObligations', window );">Long-term debt</a></td>
        <td class="nump">1,019,431<span></span></td>
        <td class="nump">1,049,754<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvances', window );">FHLB borrowings</a></td>
        <td class="nump">25,000<span></span></td>
        <td class="nump">25,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilities', window );">Other liabilities</a></td>
        <td class="nump">1,363,476<span></span></td>
        <td class="nump">1,831,413<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders' equity</a></td>
        <td class="nump">1,233,877<span></span></td>
        <td class="nump">1,449,574<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
        <td class="nump">4,308,052<span></span></td>
        <td class="nump">5,207,961<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">H&amp;R Block, Inc. (Guarantor) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Receivables, net</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">88<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments in subsidiaries</a></td>
        <td class="nump">2,478,748<span></span></td>
        <td class="nump">2,699,555<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Other assets</a></td>
        <td class="nump">12,474<span></span></td>
        <td class="nump">13,613<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">2,491,222<span></span></td>
        <td class="nump">2,713,256<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilities', window );">Other liabilities</a></td>
        <td class="nump">214<span></span></td>
        <td class="nump">178<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDueFromToRelatedParty', window );">Net intercompany advances</a></td>
        <td class="nump">1,257,131<span></span></td>
        <td class="nump">1,263,504<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders' equity</a></td>
        <td class="nump">1,233,877<span></span></td>
        <td class="nump">1,449,574<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
        <td class="nump">2,491,222<span></span></td>
        <td class="nump">2,713,256<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">BFC (Issuer) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash &amp; cash equivalents</a></td>
        <td class="nump">413,141<span></span></td>
        <td class="nump">616,238<span></span></td>
        <td class="nump">604,527<span></span></td>
        <td class="nump">702,021<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndInvestmentsCurrent', window );">Cash &amp; cash equivalents - restricted</a></td>
        <td class="nump">849<span></span></td>
        <td class="nump">9,522<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Receivables, net</a></td>
        <td class="nump">224,573<span></span></td>
        <td class="nump">102,011<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount', window );">Mortgage loans held for investment, net</a></td>
        <td class="nump">466,663<span></span></td>
        <td class="nump">485,008<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Other assets</a></td>
        <td class="nump">299,379<span></span></td>
        <td class="nump">469,461<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">1,404,605<span></span></td>
        <td class="nump">1,682,240<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CustomerDepositsCurrent', window );">Customer deposits</a></td>
        <td class="nump">666,295<span></span></td>
        <td class="nump">852,270<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtAndCapitalLeaseObligations', window );">Long-term debt</a></td>
        <td class="nump">999,055<span></span></td>
        <td class="nump">998,965<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvances', window );">FHLB borrowings</a></td>
        <td class="nump">25,000<span></span></td>
        <td class="nump">25,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilities', window );">Other liabilities</a></td>
        <td class="num">(132,742)<span></span></td>
        <td class="num">(26,769)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDueFromToRelatedParty', window );">Net intercompany advances</a></td>
        <td class="nump">40,201<span></span></td>
        <td class="nump">24,173<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders' equity</a></td>
        <td class="num">(193,204)<span></span></td>
        <td class="num">(191,399)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
        <td class="nump">1,404,605<span></span></td>
        <td class="nump">1,682,240<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Subsidiaries [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash &amp; cash equivalents</a></td>
        <td class="nump">599,595<span></span></td>
        <td class="nump">1,061,656<span></span></td>
        <td class="nump">494,429<span></span></td>
        <td class="nump">1,102,135<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndInvestmentsCurrent', window );">Cash &amp; cash equivalents - restricted</a></td>
        <td class="nump">43,553<span></span></td>
        <td class="nump">38,861<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Receivables, net</a></td>
        <td class="nump">104,815<span></span></td>
        <td class="nump">390,191<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_IntangibleAssetsNet', window );">Intangible assets and goodwill, net</a></td>
        <td class="nump">1,102,646<span></span></td>
        <td class="nump">1,214,164<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments in subsidiaries</a></td>
        <td class="nump">94<span></span></td>
        <td class="nump">32<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Other assets</a></td>
        <td class="nump">1,040,297<span></span></td>
        <td class="nump">807,166<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">2,891,000<span></span></td>
        <td class="nump">3,512,070<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtAndCapitalLeaseObligations', window );">Long-term debt</a></td>
        <td class="nump">20,376<span></span></td>
        <td class="nump">50,789<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilities', window );">Other liabilities</a></td>
        <td class="nump">1,496,004<span></span></td>
        <td class="nump">1,858,004<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDueFromToRelatedParty', window );">Net intercompany advances</a></td>
        <td class="num">(1,297,332)<span></span></td>
        <td class="num">(1,287,677)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders' equity</a></td>
        <td class="nump">2,671,952<span></span></td>
        <td class="nump">2,890,954<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
        <td class="nump">2,891,000<span></span></td>
        <td class="nump">3,512,070<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Elims [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash &amp; cash equivalents</a></td>
        <td class="num">(27)<span></span></td>
        <td class="num">(50)<span></span></td>
        <td class="num">(346)<span></span></td>
        <td class="num">(111)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Investments in subsidiaries</a></td>
        <td class="num">(2,478,748)<span></span></td>
        <td class="num">(2,699,555)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="num">(2,478,775)<span></span></td>
        <td class="num">(2,699,605)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CustomerDepositsCurrent', window );">Customer deposits</a></td>
        <td class="num">(27)<span></span></td>
        <td class="num">(50)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Stockholders' equity</a></td>
        <td class="num">(2,478,748)<span></span></td>
        <td class="num">(2,699,555)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
        <td class="num">$ (2,478,775)<span></span></td>
        <td class="num">$ (2,699,605)<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_IntangibleAssetsNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Intangible assets, net</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_IntangibleAssetsNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3<br> -Subparagraph a(1)<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 4<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3-4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 12<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Topic 210<br> -SubTopic 10<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br> -Section S99<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -Paragraph 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Concepts (CON)<br> -Number 6<br> -Paragraph 25<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 18<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7<br> -Footnote 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CustomerDepositsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current portion of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CustomerDepositsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6382870&amp;loc=d3e33749-111570<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FederalHomeLoanBankAdvances">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate carrying amount of all Federal Home Loan Bank loans (advances).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FederalHomeLoanBankAdvances</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 32<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.32)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 25<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate carrying amount of all categories of loans and leases held in portfolio, net of unearned income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableNetReportedAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtAndCapitalLeaseObligations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer plus capital lease obligations due to be paid more than one year after the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 22<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 6<br> -Section H<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermDebtAndCapitalLeaseObligations</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 17<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 10<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 15<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherLiabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDueFromToRelatedParty">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Receivables to be collected from (obligations owed to) related parties, net as of the balance sheet date where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 4<br> -Section 08<br> -Paragraph k<br> -Subparagraph 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 57<br> -Paragraph 2<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RelatedPartyTransactionDueFromToRelatedParty</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndInvestmentsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current cash, cash equivalents and investments that are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes current cash equivalents and investments that are similarly restricted as to withdrawal, usage or disposal.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RestrictedCashAndInvestmentsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A3<br> -Appendix A<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30, 31<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 4<br> -Section E<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB TOPIC 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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<DOCUMENT>
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<SEQUENCE>74
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0ESFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments And Contingencies (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments And Contingencies</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueByArrangementDisclosureTextBlock', window );">Schedule Of Deferred Revenue Related To The Peace Of Mind Program</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="43%"> </td>
<td width="11%"> </td>
<td width="15%"> </td>
<td width="3%"> </td>
<td width="9%"> </td>
<td width="13%"> </td>
<td width="3%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, beginning of period</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">140,603</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">141,542</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amounts deferred for new guarantees issued</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">654</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Revenue recognized on previous deferrals</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27,181</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(28,547</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, end of period</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">113,975</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">113,649</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsDisclosureTextBlock', window );">Schedule Of Contractual Obligations And Commitments</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Franchise Equity Lines of Credit &#8211; undrawn commitment</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">38,319</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">37,695</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Media advertising purchase obligation</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,690</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,498</font></td></tr></table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ClaimsReceivedByLoanOriginationYearTextBlock', window );">Claims Received By Loan Origination Year</a></td>
        <td class="text"><div class="MetaData">

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="8%"> </td>
<td width="5%"> </td>
<td width="7%"> </td>
<td width="2%"> </td>
<td width="4%"> </td>
<td width="2%"> </td>
<td width="4%"> </td>
<td width="2%"> </td>
<td width="5%"> </td>
<td width="2%"> </td>
<td width="4%"> </td>
<td width="3%"> </td>
<td width="7%"> </td>
<td width="2%"> </td>
<td width="4%"> </td>
<td width="2%"> </td>
<td width="4%"> </td>
<td width="2%"> </td>
<td width="3%"> </td>
<td width="4%"> </td>
<td width="4%"> </td>
<td width="3%"> </td>
<td width="6%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in millions)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year 2010</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year 2011</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year 2012</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2009</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q1</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q4</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q1</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q1</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Total</font></td></tr>
<tr valign="bottom"><td colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loan Origination Year:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2005</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">62</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">15</font></td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">6</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">1</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">1</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">85</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2006</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">217</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">57</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">45</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">100</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">15</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">29</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">50</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">29</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">548</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2007</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">153</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">11</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">7</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">5</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">193</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">432</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">6</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">83</font></td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">11</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">45</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">109</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">21</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">33</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">55</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">31</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">826</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Note: The table above excludes amounts related to an indemnity agreement dated April 2008, which is discussed below.</font></p></div><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_RollforwardOfReserveForLossesOnRepurchases', window );">Rollforward Of Reserve For Losses On Repurchases</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="53%"> </td>
<td width="8%"> </td>
<td width="13%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="10%"> </td>
<td width="2%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at beginning of period:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to repurchase and indemnifications</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">126,260</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">138,415</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to indemnity agreement dated April 2008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">49,785</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">126,260</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,200</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Changes:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Provisions</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Losses on repurchase and indemnifications</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(485</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Payments under indemnity agreement dated April 2008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(70</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr><td colspan="7">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at end of period:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to repurchase and indemnifications</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">125,775</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">138,415</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to indemnity agreement dated April 2008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">49,715</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">125,775</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,130</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table><span></span></td>
      </tr>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Claims received by loan origination year text block</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><nobr>hrb_ClaimsReceivedByLoanOriginationYearTextBlock</nobr></td>
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                <p>Rollforward of reserve for losses on repurchases</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_RollforwardOfReserveForLossesOnRepurchases</nobr></td>
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                    <td><strong> Data Type:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
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                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingenciesDisclosureAbstract</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 25<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a)(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 17<br> -Article 9<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 19<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                <p>Tabular disclosureof the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 13<br> -Section A<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 13.A.4(a).Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6600647&amp;loc=d3e214044-122780<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6935-107765<br><br></p>
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﻿<html>
  <head>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EGMAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidated Statements Of Cash Flows (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfCashFlowsAbstract', window );"><strong>Condensed Consolidated Statements Of Cash Flows</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
        <td class="num">$ (394,549)<span></span></td>
        <td class="num">$ (348,251)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireAvailableForSaleSecurities', window );">Purchases of available-for-sale securities</a></td>
        <td class="num">(39,275)<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromLoansReceivable', window );">Principal repayments on mortgage loans held for investment, net</a></td>
        <td class="nump">11,192<span></span></td>
        <td class="nump">17,618<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment, net</a></td>
        <td class="num">(10,953)<span></span></td>
        <td class="num">(8,634)<span></span></td>
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      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired', window );">Payments made for business acquisitions, net</a></td>
        <td class="num">(3,457)<span></span></td>
        <td class="num">(33,226)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested', window );">Proceeds from sale of businesses, net</a></td>
        <td class="nump">21,230<span></span></td>
        <td class="nump">26,387<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_FranchiseLoansAbstract', window );"><strong>Franchise loans:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PaymentsForLoansMadeToFranchisees', window );">Loans funded</a></td>
        <td class="num">(16,477)<span></span></td>
        <td class="num">(33,720)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ProceedsFromCollectionOfFranchiseLoansReceivable', window );">Payments received</a></td>
        <td class="nump">5,320<span></span></td>
        <td class="nump">6,724<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities', window );">Other, net</a></td>
        <td class="nump">18,167<span></span></td>
        <td class="nump">18,848<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
        <td class="num">(14,253)<span></span></td>
        <td class="num">(6,003)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDeposits', window );">Customer banking deposits, net</a></td>
        <td class="num">(186,245)<span></span></td>
        <td class="num">(121,401)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDividends', window );">Dividends paid</a></td>
        <td class="num">(45,894)<span></span></td>
        <td class="num">(48,692)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered', window );">Repurchase of common stock, including shares surrendered</a></td>
        <td class="num">(2,002)<span></span></td>
        <td class="num">(164,369)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
        <td class="nump">1,762<span></span></td>
        <td class="nump">1,500<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities', window );">Other, net</a></td>
        <td class="num">(24,916)<span></span></td>
        <td class="num">(15,987)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
        <td class="num">(257,295)<span></span></td>
        <td class="num">(348,949)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents', window );">Effects of exchange rates on cash</a></td>
        <td class="nump">962<span></span></td>
        <td class="num">(2,232)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net decrease in cash and cash equivalents</a></td>
        <td class="num">(665,135)<span></span></td>
        <td class="num">(705,435)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at beginning of the period</a></td>
        <td class="nump">1,677,844<span></span></td>
        <td class="nump">1,804,045<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents at end of the period</a></td>
        <td class="nump">1,012,709<span></span></td>
        <td class="nump">1,098,610<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplementary cash flow data:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Income taxes paid</a></td>
        <td class="nump">99,357<span></span></td>
        <td class="nump">64,651<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Interest paid on borrowings</a></td>
        <td class="nump">37,634<span></span></td>
        <td class="nump">27,265<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_InterestPaidOnDeposits', window );">Interest paid on deposits</a></td>
        <td class="nump">1,820<span></span></td>
        <td class="nump">1,915<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TransferOfOtherRealEstate', window );">Transfers of foreclosed loans to other assets</a></td>
        <td class="nump">$ 1,573<span></span></td>
        <td class="nump">$ 6,527<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_FranchiseLoansAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Franchise loans: [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_FranchiseLoansAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_InterestPaidOnDeposits">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest paid to customers based on their deposit balances.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_InterestPaidOnDeposits</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PaymentsForLoansMadeToFranchisees">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Payments For Loans Made To Franchisees</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PaymentsForLoansMadeToFranchisees</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Payments for repurchase of common stock, including shares surrendered</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PaymentsForRepurchaseOfCommonStockIncludingSharesSurrendered</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ProceedsFromCollectionOfFranchiseLoansReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Proceeds from Collection of Franchise Loans Receivable</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ProceedsFromCollectionOfFranchiseLoansReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7<br> -Footnote 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The effect of exchange rate changes on cash balances held in foreign currencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 25<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 29<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 27<br> -Subparagraph f<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxesPaidNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDeposits">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow for the increase (decrease) in the beginning and end of period deposits balances.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 13<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3095-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6477933&amp;loc=d3e60009-112784<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncreaseDecreaseInDeposits</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of cash paid for interest during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 29<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3536-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestPaid</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from financing activity for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivities</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from investing activity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3574-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3536-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetCashProvidedByUsedInOperatingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromLoansReceivable">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net amount paid or received by the reporting entity associated with purchase (sale or collection) of loans receivable arising from the financing of goods and services.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 13<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3095-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3098-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsForProceedsFromLoansReceivable</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromOtherInvestingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash outflow or inflow from other investing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3095-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3098-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsForProceedsFromOtherInvestingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDividends">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow from the entity's earnings to the shareholders.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 20<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsOfDividends</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireAvailableForSaleSecurities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow to acquire debt and equity securities not classified as either held-to-maturity securities or trading securities which would be classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 17<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 17<br> -Subparagraph b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 115<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6871852&amp;loc=d3e26853-111562<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireAvailableForSaleSecurities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15, 17<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 17<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the cash inflow during the period from the sale of a component of the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 15, 16<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3179-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3095-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18, 19, 20<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3098-108585<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromPaymentsForOtherFinancingActivities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (j)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 123R<br> -Paragraph A240<br> -Subparagraph i<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3255-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 18<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 19<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ProceedsFromStockOptionsExercised</nobr></td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>us-gaap_SupplementalCashFlowInformationAbstract</nobr></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value of real estate transferred in noncash transactions during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4332-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 32<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4313-108586<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TransferOfOtherRealEstate</nobr></td>
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﻿<html>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share And Stockholders' Equity (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_EarningsLossPerShareAndStockholdersEquityAbstract', window );"><strong>Loss Per Share And Stockholders' Equity</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Computation Of Basic And Diluted Earnings Per Share From Continuing Operations</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="57%"> </td>
<td width="7%"> </td>
<td width="13%"> </td>
<td width="2%"> </td>
<td width="6%"> </td>
<td width="9%"> </td>
<td width="2%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" colspan="4" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s, except per share amounts)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net loss from continuing operations attributable to shareholders</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(173,443</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(127,638</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amounts allocated to participating securities (nonvested shares)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(114</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(20</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net loss from continuing operations attributable to common shareholders$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(173,557</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(127,658</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Basic weighted average common shares</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">305,491</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">319,690</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Potential dilutive shares</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Dilutive weighted average common shares</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">305,491</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">319,690</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loss per share from continuing operations:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Basic</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.57</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.40</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Diluted</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.57</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(0.40</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr></table><span></span></td>
      </tr>
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        <tr>
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        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Earnings Loss Per Share And Stockholders Equity [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_EarningsLossPerShareAndStockholdersEquityAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of an entity's basic and diluted earnings per share calculations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</nobr></td>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EXQAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule Of Portfolio Balance) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">$ 553,991<span></span></td>
        <td class="nump">$ 572,974<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate', window );">Related allowance</a></td>
        <td class="nump">91,303<span></span></td>
        <td class="nump">92,087<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Pooled (Less Than 60 Days Past Due) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">290,762<span></span></td>
        <td class="nump">304,325<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate', window );">Related allowance</a></td>
        <td class="nump">10,914<span></span></td>
        <td class="nump">11,238<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Individually (TDRs) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">95,417<span></span></td>
        <td class="nump">106,328<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate', window );">Related allowance</a></td>
        <td class="nump">9,499<span></span></td>
        <td class="nump">11,056<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Individually (60 Days Or More Past Due) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">167,812<span></span></td>
        <td class="nump">162,321<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate', window );">Related allowance</a></td>
        <td class="nump">$ 70,890<span></span></td>
        <td class="nump">$ 69,793<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 60<br> -Paragraph 47<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 310<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6873192&amp;loc=d3e21338-158488<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForLoanAndLeaseLossesRealEstate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate gross carrying amount of all categories of loans and leases held in portfolio, prior to deducting deferred income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableGrossCarryingAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EKAAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract', window );"><strong>Mortgage Loans Held For Investment And Related Assets</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfMortgageLoanPortfolioTextBlock', window );">Schedule Of Mortgage Loan Portfolio</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="29%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="15%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="2%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(dollars in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% of Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% of Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="11">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Adjustable-rate loans</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">320,539</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">58</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">333,828</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">58</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Fixed-rate loans</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">233,452</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">42</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">239,146</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">42</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">100</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">572,974</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">100</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Unamortized deferred fees and costs</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,975</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,121</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Less: Allowance for loan losses</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(91,303</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(92,087</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">485,008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfAllowanceForLoanLossesTextBlock', window );">Schedule Of Allowance For Loan Losses</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="35%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="17%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="6%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="8">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, beginning of the period</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">92,087</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">93,535</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Provision</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,625</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,000</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Recoveries</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">49</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">33</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Charge-offs</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(6,458</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(13,172</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, end of the period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,303</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">88,396</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr></table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfPortfolioBalanceTextBlock', window );">Schedule Of Portfolio Balance</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="32%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="13%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="6%">&nbsp;</td>
<td width="7%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="4" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Portfolio Balance Related Allowance</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Portfolio Balance Related Allowance</font></td></tr>
<tr><td colspan="9">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Pooled (less than 60 days past due)</font></td>
<td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">290,762</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,914</font></td>
<td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">304,325</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,238</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Impaired:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Individually (TDRs)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">95,417</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,499</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">106,328</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,056</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Individually (60 days or more past due)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">167,812</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">70,890</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">162,321</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,793</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,303</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">572,974</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">92,087</font></td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock', window );">Schedule Of Portfolio Balance And Related Allowance</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="23%">&nbsp;</td>
<td width="8%">&nbsp;</td>
<td width="15%">&nbsp;</td>
<td width="5%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="16%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="3%">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Outstanding</font></td>
<td align="left">&nbsp;</td>
<td colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loan Loss Allowance</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% 30</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">+ Days</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Principal Balance</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">% of Principal</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">80,640</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23.3</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44.8</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">All other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,663</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5.1</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12.4</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">91,303</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">16.5</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32.7</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">%</font></td></tr></table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock', window );">Schedule Of Credit Quality Indicators And Portfolio Balance</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="24%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="16%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="16%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="13%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Credit Quality Indicators</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">All Other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total Portfolio</font></td></tr>
<tr><td colspan="7">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Occupancy status:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Owner occupied</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">244,259</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">132,132</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">376,391</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Non-owner occupied</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">102,436</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">75,164</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">177,600</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Documentation level:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Full documentation</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">105,547</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">150,972</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">256,519</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Limited documentation</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,447</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,411</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32,858</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Stated income</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">198,898</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,168</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">220,066</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">No documentation</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">31,803</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12,745</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,548</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Internal risk rating:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">High</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">143,931</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">357</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">144,288</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Medium</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">202,764</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">202,764</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Low</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">206,939</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">206,939</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfPastDueMortgageLoans', window );">Schedule Of Past Due Mortgage Loans</a></td>
        <td class="text"><div class="MetaData">

<div align="left">

<table border="0" cellspacing="0">
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Less than 60</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">60 &#8211; 89</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Days</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">90+ Days</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Days Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due </font><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1)</font></sup></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Past Due</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Current</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,960</font></td>
<td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">8,886</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">133,767</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">178,613</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">168,082</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">346,695</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">All other</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,470</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,735</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">20,479</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32,684</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">174,612</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">207,296</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid; text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">46,430</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">10,621</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">154,246</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">211,297</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">342,694</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553,991</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<div>

<p style="text-align: left;"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(1)<font class="_mt"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"> </font></sup><font class="_mt"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">No loans past due 90 days or more are still accruing interest</font></font></sup></font></font></font></sup><font class="_mt"><sup><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1"> </font></font></sup></font></p></div></div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfNonAccrualLoansTableTextBlock', window );">Schedule Of Non-Accrual Loans</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="37%">&nbsp;</td>
<td width="19%">&nbsp;</td>
<td width="20%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="13%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loans:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">138,277</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">143,358</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,964</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">14,106</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">161,241</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">157,464</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">TDRs:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchased from SCC</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,767</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,849</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">178</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">329</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,945</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,178</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total non-accrual loans</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">165,186</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: rgb(0,0,0) 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">160,642</font></td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfImpairedLoansTextBlock', window );">Information Related To Impaired Loans</a></td>
        <td class="text"><div style="width: 88%; margin-left: 6%;" class="MetaData">

<div style="text-indent: 16px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 4%; font-size: 10pt; margin-right: 0%;" align="left">Information related to impaired loans is as follows: </div>

<div style="margin-top: 6pt; font-size: 1pt;">&nbsp;</div>

<div style="margin-left: 4%; margin-right: 0%;">

<table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center">
<tr style="font-size: 1pt;" valign="bottom"><td width="30%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="12%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="14%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="12%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="13%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td></tr>
<tr style="font-size: 9pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="6" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">(in 000s) </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 9pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">Portfolio Balance<br /></font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">Portfolio Balance<br /></font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">Total<br /></font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 8pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">With Allowance </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">With No Allowance </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">Portfolio Balance </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">Related Allowance </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="16" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="line-height: 3pt; font-size: 1pt;"><td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">As of July&nbsp;31, 2011: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">180,494 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">47,081 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">227,575 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">70,964 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">27,954 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">7,700 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">35,654 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">9,425 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">208,448 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">54,781 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">263,229 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">80,389 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">As of April&nbsp;30, 2011: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC <sup style="font-size: 85%; vertical-align: top;">(1)</sup> </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">180,387 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">51,674 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">232,061 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">71,733 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Other <sup style="font-size: 85%; vertical-align: top;">(1)</sup> </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">29,027 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">7,561 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">36,588 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">9,116 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">209,414 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">59,235 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">268,649 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">80,849 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" colspan="17">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="border-top: #000000 1px solid;" colspan="17">&nbsp; </td></tr></table></div>

<div style="text-indent: 0px; font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; margin-left: 0%; font-size: 10pt; margin-right: 0%;" align="left"> </div>

<table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 10pt;" class="MetaData" border="0" cellspacing="0" cellpadding="0" width="100%">
<tr><td width="5%"> </td>
<td width="1%"> </td>
<td width="94%"> </td></tr>
<tr><td valign="top" align="right"><font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt"><sup style="font-size: 85%; vertical-align: top;">(1)</sup></font></td>
<td> </td>
<td class="MetaData" valign="bottom"><font style="font-family: Arial, Helvetica; font-size: 8pt;" class="_mt">Classification of amounts as of April&nbsp;30, 2011 have been restated to conform to the current period presentation. </font></td></tr></table></div><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock', window );">Schedule Of Allowance For Impaired Loans</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="49%">&nbsp;</td>
<td width="7%">&nbsp;</td>
<td width="20%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="13%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td></tr>
<tr><td colspan="5">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Portion of total allowance for loan losses allocated</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">to impaired loans and TDR loans:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Based on collateral value method</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">70,890</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">69,794</font></td></tr>
<tr valign="bottom"><td style="text-indent: 4px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Based on discounted cash flow method</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,499</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,055</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">80,389</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">80,849</font></td></tr></table><span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock', window );">Information Related To Activities Of Non-Performing Assets</a></td>
        <td class="text"><table style="font-family: 'Times New Roman', Times; background: none transparent scroll repeat 0% 0%; color: #000000; font-size: 9pt;" border="0" cellspacing="0" cellpadding="0" width="96%" align="center">
<tr style="font-size: 1pt;" valign="bottom"><td width="79%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="6%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="1%" align="right">&nbsp;</td>
<td width="6%" align="right">&nbsp;</td>
<td width="1%" align="left">&nbsp;</td></tr>
<tr style="font-size: 9pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="6" align="right"><font style="font-family: Arial, Helvetica;" class="_mt">(in 000s) </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 8pt;" valign="bottom" align="center"><td valign="bottom" nowrap="nowrap" align="left"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">Three Months Ended July 31, </font></td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">2011 </font></td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td valign="bottom" colspan="2" nowrap="nowrap" align="right"><font style="font-family: Arial, Helvetica; font-size: 9pt;" class="_mt">2010 </font></td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom" align="center"><td style="border-bottom: #000000 1px solid; font-size: 1pt;" valign="bottom" colspan="8" align="right">&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="line-height: 3pt; font-size: 1pt;"><td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">Average impaired loans: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">230,150 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">All other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">36,477 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">266,627 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">303,767 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">Interest income on impaired loans: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,556 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">All other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">119 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,675 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,749 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 9pt;">Interest income on impaired loans recognized on a cash basis on non-accrual status: </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">Purchased from SCC </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,498 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="background: #cceeff;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">

<div style="text-indent: -9pt; margin-left: 18pt;">All other </div></td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">114 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td style="border-top: #000000 1px solid;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,612 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td>
<td>&nbsp; </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">$ </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="right">1,636 </td>
<td style="font-family: Arial, Helvetica;" valign="bottom" nowrap="nowrap" align="left">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td>&nbsp; </td>
<td>&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td style="border-top: #000000 3px double;">&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td>
<td>&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="font-family: Arial, Helvetica;" valign="bottom" colspan="9">&nbsp; </td></tr>
<tr style="font-size: 1pt;" valign="bottom"><td style="border-top: #000000 1px solid;" colspan="9">&nbsp; </td></tr></table><span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock', window );">Schedule Of Real Estate Owned</a></td>
        <td class="text"><table border="0" cellspacing="0">
<tr><td width="35%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="17%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="12%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="6%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr><td colspan="8">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, beginning of the period</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">19,532</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">29,252</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Additions</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,573</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,527</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Sales</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,722</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,827</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Writedowns</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(793</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(643</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, end of the period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">16,590</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">26,309</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr></table><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans Held For Investment And Related Assets [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_MortgageLoansHeldForInvestmentAndRelatedAssetsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule Of Allowance For Impaired Loans [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfAllowanceForImpairedLoansTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfAllowanceForLoanLossesTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule Of Allowance For Loan Losses [Text block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfAllowanceForLoanLossesTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Credit Quality Indicators and Portfolio Balance</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfCreditQualityIndicatorsAndPortfolioBalanceTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfImpairedLoansTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule Of Impaired Loans [Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfImpairedLoansTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfMortgageLoanPortfolioTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of mortgage loan portfolio [Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfMortgageLoanPortfolioTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfNonAccrualLoansTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule Of Non Accrual Loans [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfNonAccrualLoansTableTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfPastDueMortgageLoans">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule Of Past Due Mortgage Loans</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfPastDueMortgageLoans</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Portfolio Balance and Related Allowance [Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfPortfolioBalanceAndRelatedAllowanceTextBlock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfPortfolioBalanceTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Portfolio Balance</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfPortfolioBalanceTextBlock</nobr></td>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Schedule of Real Estate Properties Non Performing Assets [Table Text Block]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_ScheduleOfRealEstatePropertiesNonPerformingAssetsTableTextBlock</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
                    <td>nonnum:textBlockItemType</td>
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                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tabular disclosure of real estate properties and units in those properties that are included in the discussion of the nature of an entity's operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ScheduleOfRealEstatePropertiesTableTextBlock</nobr></td>
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                    <td>us-gaap</td>
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    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E1PAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Segment Information (Continuing Operations By Reportable Operating Segment) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationRevenue', window );">Revenues</a></td>
        <td class="nump">$ 267,634<span></span></td>
        <td class="nump">$ 274,474<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(293,142)<span></span></td>
        <td class="num">(207,317)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationRevenue', window );">Revenues</a></td>
        <td class="nump">91,425<span></span></td>
        <td class="nump">91,645<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(169,483)<span></span></td>
        <td class="num">(174,624)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationRevenue', window );">Revenues</a></td>
        <td class="nump">167,263<span></span></td>
        <td class="nump">174,710<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(92,541)<span></span></td>
        <td class="num">(433)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Corporate [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationRevenue', window );">Revenues</a></td>
        <td class="nump">8,946<span></span></td>
        <td class="nump">8,119<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">$ (31,118)<span></span></td>
        <td class="num">$ (32,260)<span></span></td>
      </tr>
    </table>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 4<br> -Section 08<br> -Paragraph h<br> -Subparagraph 1(i)<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br></p>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of total revenue for the reportable segments, including revenue from external customers, transactions with other operating segments of the same entity, and (gross) interest revenue. All considered to be "operating revenue" for purposes of the taxonomy.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 131<br> -Paragraph 27<br> -Subparagraph a, b, c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a),(b),(c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6534315&amp;loc=d3e8736-108599<br><br></p>
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﻿<html>
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    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Subsequent Event<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Event</strong></a></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">Subsequent Event</a></td>
        <td class="text"><font style="widows: 2; text-transform: none; background-color: rgb(255,255,255); text-indent: 0px; font: medium 'Times New Roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: rgb(0,0,0); word-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" class="_mt"> </font>

<p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">2. Subsequent Event</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In August 2011, our Board of Directors approved a non-binding letter of intent to sell substantially all assets of RSM McGladrey Business Services, Inc. (RSM) to McGladrey &amp; Pullen LLP (M&amp;P) which is described in a recently issued Form 8-K. The sale is dependent on, among other factors, the ability of M&amp;P to raise financing for the purchase, and is expected to be completed by calendar year end. We also announced we are evaluating strategic alternatives for RSM EquiCo, Inc. (EquiCo). We recorded a $99.7 million impairment of goodwill in the first quarter for reporting units in our Business Services segment based on these events. These amounts related to the sale of RSM may fluctuate based on adjustments to the purchase price at closing as well as the additional realization of tax benefits related to the sale. M&amp;P will also assume substantially all liabilities, including contingent payments and lease obligations.</font></p><span></span></td>
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                <p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p>
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    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Commitments And Contingencies<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
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        <td class="text"> <span></span></td>
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        <td class="text"><p style="text-align: left;"><b><font style="font-family: MalgunGothicBold,Arial,Helvetica,sans-serif;" class="_mt" size="2">11. Commitments and Contingencies</font></b></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Changes in deferred revenue balances related to our Peace of Mind (POM) program, the current portion of which is included in accounts payable, accrued expenses and other current liabilities and the long-term portion of which is included in other noncurrent liabilities in the condensed consolidated balance sheets, are as follows:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="43%"> </td>
<td width="11%"> </td>
<td width="15%"> </td>
<td width="3%"> </td>
<td width="9%"> </td>
<td width="13%"> </td>
<td width="3%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, beginning of period</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">140,603</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">141,542</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amounts deferred for new guarantees issued</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">553</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">654</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Revenue recognized on previous deferrals</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27,181</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(28,547</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance, end of period</font></td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">113,975</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 3px double;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 3px double;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">113,649</font></td>
<td style="border-bottom: #000000 3px double;" align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In addition to amounts accrued for our POM guarantee, we had accrued $<font class="_mt">13.0</font> million and $<font class="_mt">14.7</font> million at July 31, 2011 and April 30, 2011, respectively, related to our standard guarantee which is included with our standard tax preparation services.</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The following table summarizes certain of our other contractual obligations and commitments:</font></p>

<p style="text-align: right;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></p>

<div>

<div align="left">

<table border="0" cellspacing="0">
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">As of</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Franchise Equity Lines of Credit &#8211; undrawn commitment</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">38,319</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">37,695</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Media advertising purchase obligation</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,690</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,498</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We have various contingent purchase price obligations for acquisitions prior to May 2009. In many cases, contingent payments to be made in connection with these acquisitions are not subject to a stated limit. We estimate the potential payments (undiscounted) for which we have not recorded a liability totaling $<font class="_mt">1.4</font> million and $<font class="_mt">3.8</font> million as of July 31, 2011 and April 30, 2011, respectively. We have recorded liabilities totaling $<font class="_mt">10.2</font> million and $<font class="_mt">11.0</font> million as of July 31, 2011 and April 30, 2011, respectively, in conjunction with contingent payments related to more recent acquisitions, with the short-term amount recorded in accounts payable, accrued expenses and deposits and the long-term portion included in other noncurrent liabilities. Our estimate is based on current financial conditions. Should actual results differ materially from our assumptions, the potential payments will differ from the above estimate.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We routinely enter into contracts that include embedded indemnifications that have characteristics similar to guarantees. Guarantees and indemnifications of the Company and its subsidiaries include obligations to protect counterparties from losses arising from the following: (1) tax, legal and other risks related to the purchase or disposition of businesses; (2) penalties and interest assessed by federal and state taxing authorities in connection with tax returns prepared for clients; (3) indemnification of our directors and officers; and (4) third-party claims relating to various arrangements in the normal course of business. Typically, there is no stated maximum payment related to these indemnifications, and the terms of the indemnities may vary and in many cases are limited only by the applicable statute of limitations. The likelihood of any claims being asserted against us and the ultimate liability related to any such claims, if any, is difficult to predict. While we cannot provide assurance we will ultimately prevail in the event any such claims are asserted, we believe the fair value of guarantees and indemnifications relating to our continuing operations is not material as of July 31, 2011.</font></p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Variable Interests</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">We evaluated our financial interests in variable interest entities (VIEs) as of July 31, 2011 and determined that there have been no significant changes related to those financial interests. As of July 31, 2011, we believe RSM's maximum exposure to economic loss related to their shared office space with McGladrey &amp; Pullen, LLP from operating leases under the administrative services agreement totaled $<font class="_mt">95.2</font> million.</font></p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Discontinued Operations</font></p>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">SCC, previously known as Option One Mortgage Corporation, ceased originating mortgage loans in December 2007 and, in April 2008, sold its servicing assets and discontinued its remaining operations. The sale of servicing assets did not include the sale of any mortgage loans.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">In connection with the securitization and sale of loans, SCC made certain representations and warranties, including, but not limited to, representations relating to matters such as ownership of the loan, validity of lien securing the loan, and the loan's compliance with SCC's underwriting criteria. Representations and warranties in whole loan sale transactions to institutional investors included a "knowledge qualifier" which limits SCC liability for borrower fraud to those instances where SCC had knowledge of the fraud at the time the loans were sold. In the event that there is a breach of a representation and warranty and such breach materially and adversely affects the value of a mortgage loan, SCC may be obligated to repurchase a loan or otherwise indemnify certain parties for losses incurred as a result of loan liquidation. Generally, these representations and warranties are not subject to a stated term, but would be subject to statutes of limitation applicable to the contractual provisions.</font></p>

<div>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">Claims received by SCC have primarily related to alleged breaches of representations and warranties related to a loan's compliance with the underwriting standards established by SCC at origination, borrower fraud and credit exceptions without sufficient compensating factors. Claims received since May 1, 2008 are as follows:</font></p>

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<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in millions)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year 2010</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year 2011</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td colspan="3" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Fiscal Year 2012</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2009</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q1</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q4</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q1</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Q1</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Total</font></td></tr>
<tr valign="bottom"><td colspan="3" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loan Origination Year:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2005</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">62</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">15</font></td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">6</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">1</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">1</font></td>
<td style="text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">85</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2006</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">217</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">57</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">45</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">100</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">15</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">29</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">50</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">29</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">548</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2007</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">153</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">11</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">7</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">3</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">5</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">4</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">2</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">193</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Total</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">432</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">6</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">83</font></td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">11</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">45</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">109</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">21</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">33</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">55</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 3px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">31</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">826</font></td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="text-align: left;"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">Note: The table above excludes amounts related to an indemnity agreement dated April 2008, which is discussed below.</font></p></div>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">For claims received, reviewed and determined to be valid, SCC has complied with its obligations by either repurchasing the mortgage loans or REO properties, providing for the reimbursement of losses in connection with liquidated REO properties, or reaching other settlements. SCC has denied approximately <font class="_mt">85</font>% of all claims received, excluding resolution reached under other settlements. Counterparties could reassert claims that SCC has denied. Of claims determined to be valid, approximately <font class="_mt">22</font>% resulted in loan repurchases, and <font class="_mt">78</font>% resulted in indemnification or settlement payments. Losses on loan repurchase, indemnification and settlement payments totaled approximately $<font class="_mt">117</font> million for the period May 1, 2008 through July 31, 2011. Loss severity rates on repurchases and indemnification have approximated <font class="_mt">57</font>% and SCC has not observed any material trends related to average losses. Repurchased loans are considered held for sale and are included in prepaid expenses and other current assets on the condensed consolidated balance sheets. The net balance of all mortgage loans held for sale by SCC was $<font class="_mt">11.9</font> million at July 31, 2011.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">SCC generally has&nbsp;<font class="_mt">60</font> to&nbsp;<font class="_mt">120</font> days to respond to representation and warranty claims and performs a loan-by-loan review of all repurchase claims during this time. SCC has completed its review of all claims, with the exception of claims totaling approximately $<font class="_mt">66</font> million, which remained subject to review as of July 31, 2011. Of the claims still subject to review, approximately $<font class="_mt">52</font> million are from private-label securitizations, and $<font class="_mt">14</font> million are from monoline insurers. Approximately $<font class="_mt">8</font> million of claims under review represent requests by the counterparty for additional information related to denied claims, or are a reassertion of previously denied claims.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">All claims asserted against SCC since May 1, 2008 relate to loans originated during calendar years 2005 through 2007, of which, approximately <font class="_mt">89</font>% relate to loans originated in calendar years 2006 and 2007. During calendar year 2005 through 2007, SCC originated approximately $<font class="_mt">84</font> billion in loans, of which less than <font class="_mt">1</font>% were sold to government sponsored entities. SCC is not subject to loss on loans that have been paid in full, repurchased, or were sold without recourse.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The majority of claims asserted since May 1, 2008, which have been determined by SCC to represent a valid breach of its representations and warranties, relate to loans that became delinquent within the first two years following the origination of the mortgage loan. SCC believes the longer a loan performs prior to an event of default, the less likely the default will be related to a breach of a representation and warranty. The balance of loans originated in 2005, 2006 and 2007 which defaulted in the first two years is $<font class="_mt">4.0</font> billion, $<font class="_mt">6.3</font> billion and $<font class="_mt">2.9</font> billion, respectively, at July 31, 2011.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">SCC has recorded a liability for estimated contingent losses related to representation and warranty claims as of July 31, 2011, of $125.8 million, which represents SCC's best estimate of the probable loss that may occur. During the prior year, payments totaling $<font class="_mt">49.8</font> million were made under an indemnity agreement dated April 2008 with a specific counterparty in exchange for a full and complete release of such party's ability to assert representation and warranty claims. The indemnity agreement was given as part of obtaining the counterparty's consent to SCC's sale of its <font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">mortgage servicing business in 2008. We have no remaining payment obligations under this indemnity agreement.</font></font></p>

<div>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">The recorded liability represents SCC's estimate of losses from future claims where assertion of a claim and a related contingent loss are both deemed probable. Because the rate at which future claims may be deemed valid and actual loss severity rates may differ significantly from historical experience, SCC is not able to estimate reasonably possible loss outcomes in excess of its current accrual. A <font class="_mt">1</font>% increase in both assumed validity rates and loss severities would result in losses beyond SCC's accrual of approximately $</font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" color="#1f497d" size="2"><font class="_mt"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" color="#1f497d" size="2">16</font></font> </font><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">million. This sensitivity is hypothetical and is intended to provide an indication of the impact of a change in key assumptions on the representations and warranties liability. In reality, changes in one assumption may result in changes in other assumptions, which may or may not counteract the sensitivity.</font></p>

<p style="text-align: left;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">While SCC uses the best information available to it in estimating its liability, assessing the likelihood that claims will be asserted in the future and estimating probable losses are inherently difficult to estimate and require considerable management judgment. Although net losses on settled claims since May 1, 2008 have been within initial loss estimates, to the extent that the volume of asserted claims, the level of valid claims, the counterparties asserting claims, the nature of claims, or the value of residential home prices differ in the future from current estimates, future losses may be greater than the current estimates and those differences may be significant.</font></p>

<div>

<p style="text-align: left;"><font style="font-family: Century,Times New Roman,Times,serif;" class="_mt" size="2">A rollforward of our liability for losses on repurchases for the three months ended July 31, 2011 and 2010 is as follows:</font></p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="53%"> </td>
<td width="8%"> </td>
<td width="13%"> </td>
<td width="2%"> </td>
<td width="7%"> </td>
<td width="10%"> </td>
<td width="2%"> </td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended July 31,</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at beginning of period:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to repurchase and indemnifications</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">126,260</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">138,415</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to indemnity agreement dated April 2008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">49,785</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">126,260</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,200</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Changes:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Provisions</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Losses on repurchase and indemnifications</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(485</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Payments under indemnity agreement dated April 2008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(70</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr><td colspan="7">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Balance at end of period:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to repurchase and indemnifications</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">125,775</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">138,415</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Amount related to indemnity agreement dated April 2008</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">49,715</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">125,775</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,130</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table></div></div></div></div></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingenciesDisclosureAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
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          </td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for commitments and contingencies.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14435-108349<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Interpretation (FIN)<br> -Number 14<br> -Paragraph 3<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6394976&amp;loc=d3e25287-109308<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br></p>
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                    <td><strong> Name:</strong></td>
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EUQAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Goodwill And Intangible Assets (Narrative) (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization of intangible assets</a></td>
        <td class="nump">$ 7,700,000<span></span></td>
        <td class="nump">$ 6,900,000<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear', window );">Estimated amortization 2012</a></td>
        <td class="nump">27,100,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FutureAmortizationExpenseYearOne', window );">Estimated amortization 2013</a></td>
        <td class="nump">22,700,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FutureAmortizationExpenseYearTwo', window );">Estimated amortization 2014</a></td>
        <td class="nump">19,200,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FutureAmortizationExpenseYearThree', window );">Estimated amortization 2015</a></td>
        <td class="nump">14,400,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FutureAmortizationExpenseYearFour', window );">Estimated amortization 2016</a></td>
        <td class="nump">13,000,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="nump">742,611,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">846,245,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">RSM McGladrey Litigation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetImpairment', window );">Goodwill impairment</a></td>
        <td class="nump">85,400,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">EquiCo [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetImpairment', window );">Goodwill impairment</a></td>
        <td class="nump">14,300,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Caturano &amp; Company, Inc. [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold', window );">Unfavorable leasehold</a></td>
        <td class="nump">5,900,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet', window );">Unfavorable leasehold, net</a></td>
        <td class="nump">5,300,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="nump">437,741,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">434,151,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="nump">$ 304,870,000<span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">$ 412,094,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business acquisition liabilities assumed unfavorable leasehold</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeasehold</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Business acquisition liabilities assumed unfavorable leasehold net.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_BusinessAcquisitionLiabilitiesAssumedUnfavorableLeaseholdNet</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(2)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AmortizationOfIntangibleAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of amortization expense expected to be recognized during the remainder of the current fiscal year.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FutureAmortizationExpenseRemainderOfFiscalYear</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FutureAmortizationExpenseYearFour">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of amortization expense expected to be recognized during year four of the five succeeding fiscal years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FutureAmortizationExpenseYearFour</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td>duration</td>
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of amortization expense expected to be recognized during year one of the five succeeding fiscal years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FutureAmortizationExpenseYearOne</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
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              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FutureAmortizationExpenseYearThree">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of amortization expense expected to be recognized during year three of the five succeeding fiscal years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FutureAmortizationExpenseYearThree</nobr></td>
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                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FutureAmortizationExpenseYearTwo">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of amortization expense expected to be recognized during year two of the five succeeding fiscal years.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(3)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FutureAmortizationExpenseYearTwo</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -Clause 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 68<br> -Subparagraph l<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 34<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 72<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Goodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetImpairment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_GoodwillAndIntangibleAssetImpairment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E1WAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Interest Income And Expense (Interest Income And Expense Of Continuing Operations) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestIncomeOperating', window );">Interest income</a></td>
        <td class="nump">$ 10,433<span></span></td>
        <td class="nump">$ 10,302<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
        <td class="nump">23,301<span></span></td>
        <td class="nump">22,962<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Mortgage Loans [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestIncomeOperating', window );">Interest income</a></td>
        <td class="nump">5,661<span></span></td>
        <td class="nump">6,323<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Interest Income Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestIncomeOperating', window );">Interest income</a></td>
        <td class="nump">4,772<span></span></td>
        <td class="nump">3,979<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Borrowings [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
        <td class="nump">21,494<span></span></td>
        <td class="nump">20,643<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Deposits [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
        <td class="nump">1,656<span></span></td>
        <td class="nump">1,923<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">FHLB Advances [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
        <td class="nump">$ 151<span></span></td>
        <td class="nump">$ 396<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cost of borrowed funds accounted for as interest that was charged against earnings during the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 34<br> -Paragraph 21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 9<br> -Article 9<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher OTS<br> -Name Federal Regulation (FR)<br> -Number Title 12<br> -Chapter V<br> -Section 563c.102<br> -Paragraph 9<br> -Subsection II<br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeOperating">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Interest generated from day to day operating activities of the business.  This element represents a revenue generating activity and is therefore gross (before any related cost of revenue items).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(e))<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_InterestIncomeOperating</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EL5BG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidating Financial Statements (Schedule Of Condensed Consolidating Statements Of Operations) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
        <td class="nump">$ 267,634<span></span></td>
        <td class="nump">$ 274,474<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
        <td class="nump">357,000<span></span></td>
        <td class="nump">368,016<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_SellingGeneralAdministrativeAndGoodwillImpairmentExpense', window );">Selling, general and administrative</a></td>
        <td class="nump">207,863<span></span></td>
        <td class="nump">117,029<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total expenses</a></td>
        <td class="nump">564,863<span></span></td>
        <td class="nump">485,045<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
        <td class="num">(297,229)<span></span></td>
        <td class="num">(210,571)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense), net</a></td>
        <td class="nump">4,087<span></span></td>
        <td class="nump">3,254<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(293,142)<span></span></td>
        <td class="num">(207,317)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax benefit</a></td>
        <td class="num">(119,699)<span></span></td>
        <td class="num">(79,679)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net loss from continuing operations</a></td>
        <td class="num">(173,443)<span></span></td>
        <td class="num">(127,638)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Net loss from discontinued operations</a></td>
        <td class="num">(1,655)<span></span></td>
        <td class="num">(3,043)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(175,098)<span></span></td>
        <td class="num">(130,681)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">H&amp;R Block, Inc. (Guarantor) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense), net</a></td>
        <td class="num">(293,142)<span></span></td>
        <td class="num">(207,317)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(293,142)<span></span></td>
        <td class="num">(207,317)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax benefit</a></td>
        <td class="num">(119,699)<span></span></td>
        <td class="num">(79,679)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net loss from continuing operations</a></td>
        <td class="num">(173,443)<span></span></td>
        <td class="num">(127,638)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Net loss from discontinued operations</a></td>
        <td class="num">(1,655)<span></span></td>
        <td class="num">(3,043)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(175,098)<span></span></td>
        <td class="num">(130,681)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">BFC (Issuer) [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
        <td class="nump">21,773<span></span></td>
        <td class="nump">21,000<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
        <td class="nump">37,662<span></span></td>
        <td class="nump">39,028<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_SellingGeneralAdministrativeAndGoodwillImpairmentExpense', window );">Selling, general and administrative</a></td>
        <td class="nump">7,895<span></span></td>
        <td class="nump">2,090<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total expenses</a></td>
        <td class="nump">45,557<span></span></td>
        <td class="nump">41,118<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
        <td class="num">(23,784)<span></span></td>
        <td class="num">(20,118)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense), net</a></td>
        <td class="nump">3,281<span></span></td>
        <td class="nump">382<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(20,503)<span></span></td>
        <td class="num">(19,736)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax benefit</a></td>
        <td class="num">(1,850)<span></span></td>
        <td class="num">(7,841)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net loss from continuing operations</a></td>
        <td class="num">(18,653)<span></span></td>
        <td class="num">(11,895)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Net loss from discontinued operations</a></td>
        <td class="num">(1,637)<span></span></td>
        <td class="num">(3,004)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(20,290)<span></span></td>
        <td class="num">(14,899)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Other Subsidiaries [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
        <td class="nump">245,861<span></span></td>
        <td class="nump">253,474<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
        <td class="nump">319,338<span></span></td>
        <td class="nump">328,988<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_SellingGeneralAdministrativeAndGoodwillImpairmentExpense', window );">Selling, general and administrative</a></td>
        <td class="nump">199,968<span></span></td>
        <td class="nump">114,939<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total expenses</a></td>
        <td class="nump">519,306<span></span></td>
        <td class="nump">443,927<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
        <td class="num">(273,445)<span></span></td>
        <td class="num">(190,453)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense), net</a></td>
        <td class="nump">806<span></span></td>
        <td class="nump">2,872<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="num">(272,639)<span></span></td>
        <td class="num">(187,581)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax benefit</a></td>
        <td class="num">(117,849)<span></span></td>
        <td class="num">(71,838)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net loss from continuing operations</a></td>
        <td class="num">(154,790)<span></span></td>
        <td class="num">(115,743)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Net loss from discontinued operations</a></td>
        <td class="num">(18)<span></span></td>
        <td class="num">(39)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="num">(154,808)<span></span></td>
        <td class="num">(115,782)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Elims [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense), net</a></td>
        <td class="nump">293,142<span></span></td>
        <td class="nump">207,317<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss from continuing operations before tax benefit</a></td>
        <td class="nump">293,142<span></span></td>
        <td class="nump">207,317<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax benefit</a></td>
        <td class="nump">119,699<span></span></td>
        <td class="nump">79,679<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net loss from continuing operations</a></td>
        <td class="nump">173,443<span></span></td>
        <td class="nump">127,638<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">Net loss from discontinued operations</a></td>
        <td class="nump">1,655<span></span></td>
        <td class="nump">3,043<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
        <td class="nump">$ 175,098<span></span></td>
        <td class="nump">$ 130,681<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_SellingGeneralAdministrativeAndGoodwillImpairmentExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Selling, general, administrative and including goodwill impairment expense.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_SellingGeneralAdministrativeAndGoodwillImpairmentExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 2<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostOfRevenue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpenses">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total costs of sales and operating expenses for the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CostsAndExpenses</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 4<br> -Section 08<br> -Paragraph h<br> -Subparagraph 1(i)<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 29<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4569616-111683<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the overall income (loss) from a disposal group that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items before deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6360339&amp;loc=d3e1361-107760<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 144<br> -Paragraph 47<br> -Subparagraph c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 29<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 144<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 13<br> -Article 7<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 15<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6892542&amp;loc=d3e957-107759<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 08<br> -Paragraph h<br> -Article 4<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 109<br> -Paragraph 45<br> -Subparagraph a, b<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e23780-122690<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeTaxExpenseBenefit</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e565-108580<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A7<br> -Appendix A<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 10, 15<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<br><br>Reference 10: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 38<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 11: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 87-21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 12: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<br><br>Reference 13: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 14: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 19<br><br>Reference 15: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28, 29, 30<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 16: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 20<br> -Article 9<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 7<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NonoperatingIncomeExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The net result for the period of deducting operating expenses from operating revenues.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OperatingIncomeLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Revenues</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EIGAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share And Stockholders' Equity (Computation Of Basic And Diluted Earnings Per Share From Continuing Operations) (Details) (USD $)<br>In Thousands, except Per Share data</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
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      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2010</div>
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      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_EarningsLossPerShareAndStockholdersEquityAbstract', window );"><strong>Loss Per Share And Stockholders' Equity</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest', window );">Net loss from continuing operations attributable to shareholders</a></td>
        <td class="num">$ (173,443)<span></span></td>
        <td class="num">$ (127,638)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_EarningsAllocatedToParticipatingSecurities', window );">Amounts allocated to participating securities (nonvested shares)</a></td>
        <td class="num">(114)<span></span></td>
        <td class="num">(20)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss from continuing operations attributable to common shareholders</a></td>
        <td class="num">$ (173,557)<span></span></td>
        <td class="num">$ (127,658)<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic weighted average common shares</a></td>
        <td class="nump">305,491<span></span></td>
        <td class="nump">319,690<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Potential dilutive shares</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Dilutive weighted average common shares</a></td>
        <td class="nump">305,491<span></span></td>
        <td class="nump">319,690<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Loss per share from continuing operations:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare', window );">Basic</a></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.40)<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare', window );">Diluted</a></td>
        <td class="num">$ (0.57)<span></span></td>
        <td class="num">$ (0.40)<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_EarningsAllocatedToParticipatingSecurities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Earnings Allocated To Participating Securities</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_EarningsAllocatedToParticipatingSecurities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_EarningsLossPerShareAndStockholdersEquityAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Earnings Loss Per Share And Stockholders Equity [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_EarningsLossPerShareAndStockholdersEquityAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EarningsPerShareAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items, and noncontrolling interest.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 28<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 29<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=SL4569616-111683<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsPerBasicShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.23)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 20<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 7<br> -Paragraph 18<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 07-4<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 36, 37, 38<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1252-109256<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsPerBasicShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6880815&amp;loc=d3e20235-122688<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 7<br> -Paragraph 18<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph 21<br> -Article 9<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 07-4<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 5<br> -Section 03<br> -Paragraph 20<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1252-109256<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 11, 12, 36, 37, 38<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 40<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:perShareItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1377-109256<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 40<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 07-4<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1505-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 07-4<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 40<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 8<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=6920599&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 171<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Weighted-Average Number of Common Shares Outstanding<br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 40<br> -Subparagraph a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 128<br> -Paragraph 8<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Emerging Issues Task Force (EITF)<br> -Number 07-4<br> -Paragraph 4<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:sharesItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0E6AAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Condensed Consolidating Financial Statements<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
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          <div>Jul. 31, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_CondensedConsolidatingFinancialStatementsAbstract', window );"><strong>Condensed Consolidating Financial Statements</strong></a></td>
        <td class="text"> <span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock', window );">Condensed Consolidating Financial Statements</a></td>
        <td class="text"><div>

<p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"><b><font style="font-family: 'Arial','sans-serif'; font-size: 10pt;" class="_mt">15. Condensed Consolidating Financial Statements</font></b></p>

<p style="font-family: 'Times New Roman','serif'; margin-left: 0in; font-size: 12pt; margin-right: 0in;"><font style="font-family: 'Century','serif'; font-size: 10pt;" class="_mt">Block Financial LLC (BFC) is an indirect, wholly-owned consolidated subsidiary of the Company. BFC is the Issuer and the Company is the Guarantor of the Senior Notes issued on January 11, 2008 and October 26, 2004, our CLOCs and other indebtedness issued from time to time. These condensed consolidating financial statements have been prepared using the equity method of accounting. Earnings of subsidiaries are, therefore, reflected in the Company's investment in subsidiaries account. The elimination entries eliminate investments in subsidiaries, related stockholders' equity and other intercompany balances and transactions.</font></p>

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<table style="line-height: 115%; width: 100%; border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%">
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<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><i><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Condensed Consolidating Statements of Operations</font></i></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

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<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

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<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 7.5pt;" class="_mt">(in 000s)</font></p></td>
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<tr style="height: 39pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Three months ended</font></p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 39pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block, Inc.</font></p></td>
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<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">BFC</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other</font></p></td>
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<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
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<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Consolidated</font></p></td>
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<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">July 31, 2011</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Guarantor)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Issuer)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Subsidiaries</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Elims</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total revenues</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">21,773</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">245,861</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">267,634</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 26.25pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Cost of revenues</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">37,662</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">319,338</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">357,000</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 17.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="17%" colspan="2">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Selling, general and administrative</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">7,895</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">199,968</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">207,863</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total expenses</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">45,557</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">519,306</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">564,863</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 26.25pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Operating loss</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(23,784</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(273,445</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(297,229</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 52.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 52.5pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other income (expense), net</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(293,142</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">3,281</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">806</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">293,142</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">4,087</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 52.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 39pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Loss from continuing</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="10%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="13%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="14%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 39pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 51.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations before tax benefit</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(293,142</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(20,503</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(272,639</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">293,142</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(293,142</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 51.75pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Income tax benefit</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(119,699</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,850</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(117,849</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">119,699</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(119,699</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from continuing operations </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="10%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(173,443</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="color: black;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(18,653</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(154,790</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">173,443</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(173,443</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from discontinued</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="10%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="13%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="14%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 27pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 27pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,655</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,637</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(18</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">1,655</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(1,655</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 13.86%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="13%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 10.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="10%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(175,098</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.28%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(20,290</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 13.52%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="13%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(154,808</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.74%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">175,098</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.42%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 14.32%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="14%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(175,098</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.94%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr></table>

<p style="line-height: 115%; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p>

<table style="line-height: 115%; width: 100%; border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%">
<tr><td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td></tr>
<tr style="height: 26.25pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Three months ended</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%" colspan="2">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block, Inc.</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">BFC</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Consolidated</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 26.25pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 27pt;"><td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">July 31, 2010</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.38%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Guarantor)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: center; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="center"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(Issuer)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Subsidiaries</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Elims</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">H&amp;R Block</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 27pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total revenues</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; text-indent: 3.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">21,000</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">253,474</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">274,474</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Cost of revenues</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">39,028</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">328,988</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">368,016</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Selling, general and administrative</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">2,090</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">114,939</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">117,029</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Total expenses</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">41,118</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">443,927</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">485,045</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Operating loss</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(20,118</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(190,453</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">-</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(210,571</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Other income (expense), net</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(207,317</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">382</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">2,872</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">207,317</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">3,254</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Loss from continuing</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations before tax benefit</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(207,317</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(19,736</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(187,581</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">207,317</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(207,317</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Income tax benefit</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(79,679</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(7,841</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(71,838</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">79,679</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(79,679</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 25.5pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from continuing operations </font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="9%">

<p style="line-height: normal; text-indent: 1.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(127,638</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="color: black;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(11,895</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(115,743</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">127,638</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(127,638</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 25.5pt; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss from discontinued</font></p></td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="9%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="8%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="3%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="12%"> </td>
<td style="padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15pt; padding-top: 0in;" valign="bottom" width="2%"> </td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; text-indent: 0.75pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">operations</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(3,043</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(3,004</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(39</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">3,043</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(3,043</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr>
<tr style="height: 15.75pt;"><td style="padding-bottom: 0in; padding-left: 5.4pt; width: 22.82%; padding-right: 5.4pt; height: 15.75pt; padding-top: 0in;" valign="bottom" width="22%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">Net loss</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 9.34%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="9%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(130,681</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; text-indent: 4.5pt; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.46%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(14,899</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.12%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(115,782</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 8.72%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="8%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">130,681</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 3.04%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="3%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">$</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 12.84%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%">

<p style="text-align: right; line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal" align="right"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">(130,681</font></p></td>
<td style="border-bottom: black 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 5.4pt; width: 2.62%; padding-right: 5.4pt; height: 15.75pt; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="2%">

<p style="line-height: normal; margin: 0in 0in 0pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal"><font style="font-family: 'Arial','sans-serif'; color: black; font-size: 10pt;" class="_mt">)</font></p></td></tr></table></div>

<p style="line-height: 115%; margin: 0in 0in 10pt; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormal">&nbsp;</p>

<div class="MetaData" align="left">

<table border="0" cellspacing="0">
<tr><td width="22%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="4%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td style="width: 202px;" width="2%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="8%">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" colspan="4" align="left"><i><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Condensed Consolidating Balance Sheets</font></i></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 5px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">413,141</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">599,595</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,012,709</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents &#8211; restricted</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">849</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">43,553</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,402</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Receivables, net</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">224,573</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">104,815</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">329,388</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans held for investment</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">466,663</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Intangible assets and goodwill, net</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,102,646</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,102,646</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Investments in subsidiaries</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,478,748</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">94</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,748</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">94</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12,474</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">299,379</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,040,297</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,352,150</font></td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,491,222</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,404,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,891,000</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,775</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,308,052</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer deposits</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">666,295</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">666,268</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Long-term debt</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">999,055</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">20,376</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,019,431</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB borrowings</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other liabilities</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td style="text-indent: 6px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">214</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(132,742</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,496,004</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,363,476</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,257,131</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">40,201</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,297,332</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,233,877</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(193,204</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,671,952</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,748</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,233,877</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total liabilities and</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid; text-indent: 2px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,491,222</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,404,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,891,000</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,478,775</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">4,308,052</font></td></tr></table>

<p style="margin: 0px;">&nbsp;</p>

<div align="left">

<table border="0" cellspacing="0">
<tr><td width="22%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="8%">&nbsp;</td>
<td width="6%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="11%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="3%">&nbsp;</td>
<td width="10%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="9%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="2%">&nbsp;</td>
<td width="8%">&nbsp;</td></tr>
<tr valign="bottom"><td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 5px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">April 30, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">616,238</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,061,656</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(50</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,677,844</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &amp; cash equivalents &#8211; restricted</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">9,522</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">38,861</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">48,383</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Receivables, net</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">88</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">102,011</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">390,191</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">492,290</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans held for investment, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">485,008</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">485,008</font></td></tr>
<tr valign="bottom"><td colspan="3" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Intangible assets and goodwill, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,214,164</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,214,164</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Investments in subsidiaries</font></td>
<td align="right">&nbsp;</td>
<td colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,699,555</font></td>
<td align="right">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,555</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">32</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">13,613</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">469,461</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">807,166</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,290,240</font></td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total assets</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,713,256</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,682,240</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,512,070</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,207,961</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer deposits</font></td>
<td align="right">&nbsp;</td>
<td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">852,270</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(50</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">852,220</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Long-term debt</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">998,965</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">50,789</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,049,754</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">FHLB borrowings</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">25,000</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other liabilities</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">178</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(26,769</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,858,004</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,831,413</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="right">&nbsp;</td>
<td colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,263,504</font></td>
<td align="right">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">24,173</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(1,287,677</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,449,574</font></td>
<td style="border-bottom: #000000 1px solid;" align="right">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(191,399</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,890,954</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,555</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,449,574</font></td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Total liabilities and</font></td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stockholders' equity</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,713,256</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,682,240</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">3,512,070</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,699,605</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,207,961</font></td></tr></table></div></div>

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<table border="0" cellspacing="0">
<tr><td> </td>
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<td> </td>
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<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" colspan="6" align="left"><i><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Condensed Consolidating Statements of Cash Flows</font></i></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="1">(in 000s)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended</font></td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2011</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">operating activities:</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2,048</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(22,900</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(373,697</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(394,549</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from investing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchases of available-for-sale securities</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(39,275</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(39,275</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans originated for</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investment, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,192</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">11,192</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchase property &amp; equipment</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(54</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(10,899</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(10,953</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Payments made for business</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">acquisitions, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,457</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(3,457</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from sale of businesses, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,230</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">21,230</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loans made to franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(16,477</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(16,477</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repayments from franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,320</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">5,320</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,084</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(44,084</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">12,031</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,136</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">18,167</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,084</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27,263</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">13,010</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(44,084</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(14,253</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from financing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer banking deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(186,268</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(186,245</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Dividends paid</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(45,894</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(45,894</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repurchase of common stock</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,002</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,002</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from exercise of</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stock options</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,762</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,762</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">33,312</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(77,396</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,084</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">2</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,940</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(24,916</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash used in financing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(46,132</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(152,934</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(102,336</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">44,107</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(257,295</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Effects of exchange rates on cash</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">962</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">962</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net decrease in cash</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(203,097</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(462,061</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">23</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(665,135</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; beginning of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">616,238</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,061,656</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(50</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,677,844</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; end of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">413,141</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">599,595</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(27</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,012,709</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table></div>

<p style="margin: 0px;">&nbsp;</p>

<p style="margin: 0px;">&nbsp;</p>

<div>

<div align="left">

<table border="0" cellspacing="0">
<tr><td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td> </td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Three months ended</font></td>
<td colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block, Inc.</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">BFC</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Consolidated</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">July 31, 2010</font></td>
<td style="border-bottom: #000000 1px solid;" colspan="2" align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Guarantor)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(Issuer)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Subsidiaries</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Elims</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">H&amp;R Block</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">operating activities:</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">22,849</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(43,301</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(327,799</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(348,251</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from investing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Mortgage loans originated for</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investment, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">17,618</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">17,618</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Purchase property &amp; equipment</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,634</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(8,634</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Payments made for business</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">acquisitions, net</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,226</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,226</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" colspan="2" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from sale of businesses, net</font></td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">26,387</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">26,387</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Loans made to franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,720</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(33,720</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repayments from franchisees</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,724</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">6,724</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,324</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(188,324</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">40,668</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(21,820</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">18,848</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash provided by (used in)</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">investing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,324</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">31,290</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(37,293</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(188,324</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(6,003</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash flows from financing:</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Customer banking deposits</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(121,166</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(235</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(121,401</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Dividends paid</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(48,692</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(48,692</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Repurchase of common stock</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(164,369</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(164,369</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Proceeds from exercise of</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 2px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">stock options</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,500</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,500</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net intercompany advances</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">35,507</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(223,831</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,324</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="center"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td></tr>
<tr valign="bottom"><td style="text-indent: 1px;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Other, net</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">388</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">176</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(16,551</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(15,987</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net cash used in financing activities</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(211,173</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(85,483</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(240,382</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">188,089</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(348,949</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Effects of exchange rates on cash</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,232</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(2,232</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Net decrease in cash</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td align="left">&nbsp;</td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(97,494</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(607,706</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(235</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td align="left">&nbsp;</td>
<td align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(705,435</font></td>
<td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; beginning of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">702,021</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,102,135</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(111</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,804,045</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr>
<tr valign="bottom"><td align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">Cash &#8211; end of period</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">-</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">604,527</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">494,429</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">(346</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">)</font></td>
<td style="border-bottom: #000000 1px solid;" align="left"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">$</font></td>
<td style="border-bottom: #000000 1px solid;" align="right"><font style="font-family: MalgunGothicRegular,Arial,Helvetica,sans-serif;" class="_mt" size="2">1,098,610</font></td>
<td style="border-bottom: #000000 1px solid;" align="left">&nbsp;</td></tr></table></div></div></div></div>

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        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Condensed Consolidating Financial Statements [Abstract]</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
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                    <td><nobr>hrb_CondensedConsolidatingFinancialStatementsAbstract</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 06<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 05<br> -Paragraph c<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Paragraph c<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=6881521&amp;loc=d3e24072-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph 24<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 12<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6921628&amp;loc=d3e5283-111683<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td>nonnum:textBlockItemType</td>
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EFTAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>ASSETS</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 1,012,709<span></span></td>
        <td class="nump">$ 1,677,844<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndInvestmentsCurrent', window );">Cash and cash equivalents - restricted</a></td>
        <td class="nump">44,402<span></span></td>
        <td class="nump">48,383<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Receivables, less allowance for doubtful accounts of $67,582 and $67,466</a></td>
        <td class="nump">329,388<span></span></td>
        <td class="nump">492,290<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PrepaidExpensesAndOtherCurrentAssets', window );">Prepaid expenses and other current assets</a></td>
        <td class="nump">281,326<span></span></td>
        <td class="nump">259,214<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">1,667,825<span></span></td>
        <td class="nump">2,477,731<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount', window );">Mortgage loans held for investment, less allowance for loan losses of $91,303 and $92,087</a></td>
        <td class="nump">466,663<span></span></td>
        <td class="nump">485,008<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, at cost, less accumulated depreciation and amortization of $694,321 and $677,220</a></td>
        <td class="nump">295,220<span></span></td>
        <td class="nump">307,320<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">Intangible assets, net</a></td>
        <td class="nump">360,035<span></span></td>
        <td class="nump">367,919<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
        <td class="nump">742,611<span></span></td>
        <td class="nump">846,245<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Other assets</a></td>
        <td class="nump">775,698<span></span></td>
        <td class="nump">723,738<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
        <td class="nump">4,308,052<span></span></td>
        <td class="nump">5,207,961<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CustomerDepositsCurrent', window );">Customer banking deposits</a></td>
        <td class="nump">666,268<span></span></td>
        <td class="nump">852,220<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accounts payable, accrued expenses and other current liabilities</a></td>
        <td class="nump">522,130<span></span></td>
        <td class="nump">618,070<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued salaries, wages and payroll taxes</a></td>
        <td class="nump">83,257<span></span></td>
        <td class="nump">257,038<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedIncomeTaxesCurrent', window );">Accrued income taxes</a></td>
        <td class="nump">275,639<span></span></td>
        <td class="nump">458,910<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtCurrent', window );">Current portion of long-term debt</a></td>
        <td class="nump">30,940<span></span></td>
        <td class="nump">3,437<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvancesShortTerm', window );">Federal Home Loan Bank borrowings</a></td>
        <td class="nump">25,000<span></span></td>
        <td class="nump">25,000<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">1,603,234<span></span></td>
        <td class="nump">2,214,675<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtAndCapitalLeaseObligations', window );">Long-term debt</a></td>
        <td class="nump">1,019,431<span></span></td>
        <td class="nump">1,049,754<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">Other noncurrent liabilities</a></td>
        <td class="nump">451,510<span></span></td>
        <td class="nump">493,958<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
        <td class="nump">3,074,175<span></span></td>
        <td class="nump">3,758,387<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
        <td class="text">&nbsp;<span></span></td>
        <td class="text">&nbsp;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' equity:</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, no par, stated value $.01 per share, 800,000,000 shares authorized, shares issued of 412,440,599</a></td>
        <td class="nump">4,124<span></span></td>
        <td class="nump">4,124<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
        <td class="nump">808,668<span></span></td>
        <td class="nump">812,666<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive income</a></td>
        <td class="nump">12,692<span></span></td>
        <td class="nump">11,233<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Retained earnings</a></td>
        <td class="nump">2,437,011<span></span></td>
        <td class="nump">2,658,103<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Less treasury shares, at cost</a></td>
        <td class="num">(2,028,618)<span></span></td>
        <td class="num">(2,036,552)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders' equity</a></td>
        <td class="nump">1,233,877<span></span></td>
        <td class="nump">1,449,574<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
        <td class="nump">$ 4,308,052<span></span></td>
        <td class="nump">$ 5,207,961<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PrepaidExpensesAndOtherCurrentAssets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Prepaid expenses and other current assets.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PrepaidExpensesAndOtherCurrentAssets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3<br> -Subparagraph a(1)<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 4<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3-4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccountsReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedIncomeTaxesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 15<br> -Subparagraph b(1)<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 9<br> -Section 03<br> -Paragraph 15<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 20<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 109<br> -Section Appendix E<br> -Paragraph 289<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Interpretation (FIN)<br> -Number 48<br> -Paragraph 15, 21<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedIncomeTaxesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 20<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccruedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e653-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 130<br> -Paragraph 14, 17, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Staff Position (FSP)<br> -Number FAS115-1/124-1<br> -Paragraph 15D<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e637-108580<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=6920043&amp;loc=d3e681-108580<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.30(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdditionalPaidInCapitalCommonStock</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 12<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Topic 210<br> -SubTopic 10<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br> -Section S99<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -Paragraph 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Concepts (CON)<br> -Number 6<br> -Paragraph 25<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 18<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.18)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Assets</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:stringItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Section 45<br> -SubTopic 10<br> -Topic 210<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Paragraph 1<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 9<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AssetsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7<br> -Footnote 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6943989&amp;loc=d3e3044-108585<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 95<br> -Paragraph 7, 26<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CashAndCashEquivalentsAtCarryingValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 17<br> -Article 9<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 19<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 25<br> -Article 5<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14326-108349<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 8, 9<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommitmentsAndContingencies</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 30<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CommonStockValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CustomerDepositsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current portion of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_CustomerDepositsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligations, which are due within one year (or one business cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 19<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_DebtCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 20<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EmployeeRelatedLiabilitiesCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FederalHomeLoanBankAdvancesShortTerm">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Federal Home Loan Bank borrowings due within one year of the latest balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6479336&amp;loc=d3e64711-112823<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 14<br> -Subparagraph f<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher OTS<br> -Name Federal Regulation (FR)<br> -Number Title 12<br> -Chapter V<br> -Section 563c.102<br> -Paragraph 15, 18<br> -Subsection I<br> -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy.  It will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 15<br> -Paragraph 37<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 13<br> -Article 9<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 47<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6479118&amp;loc=d3e64650-112822<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FederalHomeLoanBankAdvancesShortTerm</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -Clause 1<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 43<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 68<br> -Subparagraph l<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 34<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6905597&amp;loc=d3e13816-109267<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 72<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Goodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 42, 45<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph ((a)(1),(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_IntangibleAssetsNetExcludingGoodwill</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Liabilities</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAbstract</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
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                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 32<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.32)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 25<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesAndStockholdersEquity</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 21<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LiabilitiesCurrent</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate carrying amount of all categories of loans and leases held in portfolio, net of unearned income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableNetReportedAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtAndCapitalLeaseObligations">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer plus capital lease obligations due to be paid more than one year after the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 22<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 6<br> -Section H<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermDebtAndCapitalLeaseObligations</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 17<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherAssetsNoncurrent</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations not separately disclosed in the balance sheet. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 24<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_OtherLiabilitiesNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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              </div>
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          </td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 8<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 13<br> -Subparagraph a<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 12<br> -Paragraph 5<br> -Subparagraph b, c<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PropertyPlantAndEquipmentNet</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndInvestmentsCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The current cash, cash equivalents and investments that are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes current cash equivalents and investments that are similarly restricted as to withdrawal, usage or disposal.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 1<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RestrictedCashAndInvestmentsCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Principles Board Opinion (APB)<br> -Number 12<br> -Paragraph 10<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 31<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 04<br> -Article 3<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_RetainedEarningsAccumulatedDeficit</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 51<br> -Paragraph A3<br> -Appendix A<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 29, 30, 31<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Staff Accounting Bulletin (SAB)<br> -Number Topic 4<br> -Section E<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB TOPIC 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=6228006&amp;loc=d3e74512-122707<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquity</nobr></td>
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                    <td><strong> Period Type:</strong></td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_StockholdersEquityAbstract</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Technical Bulletin (FTB)<br> -Number 85-6<br> -Paragraph 3<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_TreasuryStockValue</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
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                    <td>instant</td>
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  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EYIAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Receivables (Schedule Of Short-Term Receivables) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Receivables, gross</a></td>
        <td class="nump">$ 396,970<span></span></td>
        <td class="nump">$ 559,756<span></span></td>
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      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="num">(67,582)<span></span></td>
        <td class="num">(67,466)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Receivables, net</a></td>
        <td class="nump">329,388<span></span></td>
        <td class="nump">492,290<span></span></td>
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      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services Receivables [Member]</div>
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        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Receivables, gross</a></td>
        <td class="nump">224,631<span></span></td>
        <td class="nump">281,847<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Loans To Franchisees [Member]</div>
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        <td class="text"> <span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableGrossCurrent', window );">Receivables, gross</a></td>
        <td class="nump">62,313<span></span></td>
        <td class="nump">62,181<span></span></td>
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        <td class="nump">36,203<span></span></td>
        <td class="nump">38,930<span></span></td>
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        <td class="nump">30,699<span></span></td>
        <td class="nump">31,645<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for doubtful accounts</a></td>
        <td class="num">(5,350)<span></span></td>
        <td class="num">(4,400)<span></span></td>
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        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Royalties From Franchisees [Member]</div>
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        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
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        <td class="nump">707<span></span></td>
        <td class="nump">11,645<span></span></td>
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          <div class="a">Tax Client Receivables - RALs [Member]</div>
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        <td class="nump">1,971<span></span></td>
        <td class="nump">2,412<span></span></td>
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        <td class="nump">$ 40,446<span></span></td>
        <td class="nump">$ 131,096<span></span></td>
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            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
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                <p>An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.</p>
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0ELRAG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Information Related To Impaired Loans) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th" colspan="2">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">$ 263,229<span></span></td>
        <td class="nump">$ 268,649<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableRelatedAllowance', window );">Related allowance</a></td>
        <td class="nump">80,389<span></span></td>
        <td class="nump">80,849<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Portfolio Balance With Allowance [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">180,494<span></span></td>
        <td class="nump">180,387<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Portfolio Balance With Allowance [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">27,954<span></span></td>
        <td class="nump">29,027<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Portfolio Balance With Allowance [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">208,448<span></span></td>
        <td class="nump">209,414<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Portfolio Balance With No Allowance [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">47,081<span></span></td>
        <td class="nump">51,674<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Portfolio Balance With No Allowance [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">7,700<span></span></td>
        <td class="nump">7,561<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Portfolio Balance With No Allowance [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">54,781<span></span></td>
        <td class="nump">59,235<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">227,575<span></span></td>
        <td class="nump">232,061<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableRelatedAllowance', window );">Related allowance</a></td>
        <td class="nump">70,964<span></span></td>
        <td class="nump">71,733<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance', window );">Portfolio balance</a></td>
        <td class="nump">35,654<span></span></td>
        <td class="nump">36,588<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairedFinancingReceivableRelatedAllowance', window );">Related allowance</a></td>
        <td class="nump">$ 9,425<span></span></td>
        <td class="nump">$ 9,116<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
      </tr>
      <tr>
        <td colspan="4"></td>
      </tr>
      <tr>
        <td colspan="4">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Classification of amounts as of April 30, 2011 have been restated to conform to the current period presentation. </td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairedFinancingReceivableRelatedAllowance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of allowance for credit losses related to recorded investment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5212-111524<br> -Subparagraph (a)(3)<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairedFinancingReceivableRelatedAllowance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The unpaid principal balance related to impaired financing receivables.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (a)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6965416&amp;loc=d3e5212-111524<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EZPAI">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Goodwill And Intangible Assets (Schedule Of Intangible Assets) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">$ 608,310<span></span></td>
        <td class="nump">$ 614,399<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(248,275)<span></span></td>
        <td class="num">(246,480)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">360,035<span></span></td>
        <td class="nump">367,919<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member] | Customer Relationships [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">86,678<span></span></td>
        <td class="nump">87,624<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(43,031)<span></span></td>
        <td class="num">(41,076)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">43,647<span></span></td>
        <td class="nump">46,548<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member] | Noncompete Agreements [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">23,451<span></span></td>
        <td class="nump">23,456<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(22,278)<span></span></td>
        <td class="num">(22,059)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">1,173<span></span></td>
        <td class="nump">1,397<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member] | Reacquired Franchise Rights [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">214,330<span></span></td>
        <td class="nump">214,330<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(10,991)<span></span></td>
        <td class="num">(9,961)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">203,339<span></span></td>
        <td class="nump">204,369<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member] | Franchise Agreements [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">19,201<span></span></td>
        <td class="nump">19,201<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(3,414)<span></span></td>
        <td class="num">(3,093)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">15,787<span></span></td>
        <td class="nump">16,108<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member] | Purchased Technology [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">14,700<span></span></td>
        <td class="nump">14,700<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(9,070)<span></span></td>
        <td class="num">(8,505)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">5,630<span></span></td>
        <td class="nump">6,195<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Services [Member] | Trade Name - Amortizing [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">1,325<span></span></td>
        <td class="nump">1,325<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(650)<span></span></td>
        <td class="num">(600)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">675<span></span></td>
        <td class="nump">725<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services [Member] | Customer Relationships [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">147,208<span></span></td>
        <td class="nump">152,079<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(125,848)<span></span></td>
        <td class="num">(128,738)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">21,360<span></span></td>
        <td class="nump">23,341<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services [Member] | Noncompete Agreements [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">35,551<span></span></td>
        <td class="nump">35,818<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(25,101)<span></span></td>
        <td class="num">(24,662)<span></span></td>
      </tr>
      <tr class="reu">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">10,450<span></span></td>
        <td class="nump">11,156<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services [Member] | Trade Name - Amortizing [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">2,600<span></span></td>
        <td class="nump">2,600<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(2,600)<span></span></td>
        <td class="num">(2,600)<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Business Services [Member] | Trade Name - Non-Amortizing [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">55,637<span></span></td>
        <td class="nump">55,637<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(4,868)<span></span></td>
        <td class="num">(4,868)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">50,769<span></span></td>
        <td class="nump">50,769<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Attest Firm Affiliation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Gross Carrying Amount</a></td>
        <td class="nump">7,629<span></span></td>
        <td class="nump">7,629<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Accumulated Amortization</a></td>
        <td class="num">(424)<span></span></td>
        <td class="num">(318)<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Net</a></td>
        <td class="nump">$ 7,205<span></span></td>
        <td class="nump">$ 7,311<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The accumulated amount of amortization of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(1)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Sum of the gross carrying amounts before accumulated amortization as of the balance sheet date of all intangible assets having statutory or estimated useful lives. The aggregate gross carrying amount (including any previously recognized impairment charges) of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(1)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetsGross</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
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          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate sum of gross carrying value of a major finite-lived intangible asset class, less accumulated amortization and any impairment charges. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 142<br> -Paragraph 45<br> -Subparagraph a(1)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6905858&amp;loc=d3e16323-109275<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FiniteLivedIntangibleAssetsNet</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                    <td><strong> Period Type:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EOHAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Litigation And Related Contingencies (Details) (USD $)<br>In Millions</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="3"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2010
</div>
          <div>2SS Holdings, Inc. [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011
</div>
          <div>Minimum [Member]
</div>
          <div>California Wage And Hour Class Action Lawsuit [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011
</div>
          <div>Maximum [Member]
</div>
          <div>California Wage And Hour Class Action Lawsuit [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011
</div>
          <div>Investigations, Legal Claims And Lawsuits [Member]</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011
</div>
          <div>Investigations, Legal Claims And Lawsuits [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011
</div>
          <div>RSM McGladrey Litigation [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011
</div>
          <div>Pending Or Threatened Litigation [Member]</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid', window );">Cash paid for acquisition</a></td>
        <td class="text"> <span></span></td>
        <td class="nump">$ 287.5<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyEstimateOfPossibleLoss', window );">Liability for legal claims</a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">0<span></span></td>
        <td class="nump">70.0<span></span></td>
        <td class="nump">86.3<span></span></td>
        <td class="nump">70.6<span></span></td>
        <td class="nump">41.5<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_SeveranceBenefitsClaim', window );">Claim for severance benefits</a></td>
        <td class="nump">8<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_InitialPrincipalAmountOfLoansSecuritized', window );">Initial principal on loans securitized</a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">50<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrincipalAmountOutstandingOnLoansSecuritized', window );">Principal outstanding on loans securitized</a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="nump">42<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LitigationSettlementExpense', window );">Cash payment for settlement from SCC to the Attorney General</a></td>
        <td class="nump">9.8<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_EstimatedBenefitsFromLoanModificationRelief', window );">Estimated benefits from loan modification relief</a></td>
        <td class="nump">115<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_LossContingencySettlementAgreementContingentCashPayment', window );">Contingent cash payment</a></td>
        <td class="nump">$ 5<span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_EstimatedBenefitsFromLoanModificationRelief">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Estimated benefits from loan modification relief.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_EstimatedBenefitsFromLoanModificationRelief</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_InitialPrincipalAmountOfLoansSecuritized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Initial principal amount of loans securitized.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_InitialPrincipalAmountOfLoansSecuritized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_LossContingencySettlementAgreementContingentCashPayment">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Loss contingency, settlement agreement, contingent cash payment.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_LossContingencySettlementAgreementContingentCashPayment</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_SeveranceBenefitsClaim">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Severance benefits claim.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_SeveranceBenefitsClaim</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Amount of cash paid to acquire the entity.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141<br> -Paragraph 51<br> -Subparagraph d<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 141R<br> -Paragraph 68<br> -Subparagraph f(1)<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LitigationSettlementExpense">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This element represents the expenses incurred by the entity which are directly related and attributable to receiving an award in settlement of litigation.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LitigationSettlementExpense</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyEstimateOfPossibleLoss">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the estimated amount of loss from the specified contingency as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 5<br> -Paragraph 9, 10, 11, 12<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14435-108349<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6952336&amp;loc=d3e14557-108349<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LossContingencyEstimateOfPossibleLoss</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrincipalAmountOutstandingOnLoansSecuritized">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>This is the principal amount outstanding for securitized loans only (across all types of loans).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 860<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6942082&amp;loc=d3e107314-111719<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 140<br> -Paragraph 17<br> -Subparagraph i<br> -Clause 4<br> -Subclause a<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name FASB Staff Position (FSP)<br> -Number FAS140-4/FIN46(R)-8<br> -Paragraph B11<br> -Subparagraph b<br> -Clause 6<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_PrincipalAmountOutstandingOnLoansSecuritized</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EQWAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule Of Mortgage Loans Held For Investment And The Related Allowance) (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">$ 553,991<span></span></td>
        <td class="nump">$ 572,974<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate', window );">Related allowance</a></td>
        <td class="nump">91,303<span></span></td>
        <td class="nump">92,087<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AllowanceAsPercentOfPrincipal', window );">% of principal</a></td>
        <td class="nump">16.50%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentOfLoansThirtyDaysPastDue', window );">% 30+ Days past due</a></td>
        <td class="nump">32.70%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">346,695<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate', window );">Related allowance</a></td>
        <td class="nump">80,640<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AllowanceAsPercentOfPrincipal', window );">% of principal</a></td>
        <td class="nump">23.30%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentOfLoansThirtyDaysPastDue', window );">% 30+ Days past due</a></td>
        <td class="nump">44.80%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">207,296<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate', window );">Related allowance</a></td>
        <td class="nump">$ 10,663<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_AllowanceAsPercentOfPrincipal', window );">% of principal</a></td>
        <td class="nump">5.10%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_PercentOfLoansThirtyDaysPastDue', window );">% 30+ Days past due</a></td>
        <td class="nump">12.40%<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_AllowanceAsPercentOfPrincipal">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Allowance as  Percent of Principal</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_AllowanceAsPercentOfPrincipal</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_PercentOfLoansThirtyDaysPastDue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Percent of Loans Thirty Days Past Due</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_PercentOfLoansThirtyDaysPastDue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>num:percentItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>duration</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossesRealEstate">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Statement of Financial Accounting Standard (FAS)<br> -Number 60<br> -Paragraph 47<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 310<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6873192&amp;loc=d3e21338-158488<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AllowanceForLoanAndLeaseLossesRealEstate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate gross carrying amount of all categories of loans and leases held in portfolio, prior to deducting deferred income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableGrossCarryingAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EZMCI">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Mortgage Loans Held For Investment And Related Assets (Schedule Of Credit Quality Indicators And Portfolio Balance) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">$ 553,991<span></span></td>
        <td class="nump">$ 572,974<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">346,695<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Occupancy Status, Owner Occupied [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">244,259<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Occupancy Status, Non-Owner Occupied [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">102,436<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Documentation Level, Full Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">105,547<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Documentation Level, Limited Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">10,447<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Documentation Level, Stated Income [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">198,898<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Documentation Level, No Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">31,803<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Internal Risk Rating, High [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">143,931<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Purchased From SCC [Member] | Internal Risk Rating, Medium [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">202,764<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">207,296<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Occupancy Status, Owner Occupied [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">132,132<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Occupancy Status, Non-Owner Occupied [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">75,164<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Documentation Level, Full Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">150,972<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Documentation Level, Limited Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">22,411<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Documentation Level, Stated Income [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">21,168<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Documentation Level, No Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">12,745<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Internal Risk Rating, High [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">357<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">All Other [Member] | Internal Risk Rating, Low [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">206,939<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Occupancy Status, Owner Occupied [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">376,391<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Occupancy Status, Non-Owner Occupied [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">177,600<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Documentation Level, Full Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">256,519<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Documentation Level, Limited Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">32,858<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Documentation Level, Stated Income [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">220,066<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Documentation Level, No Documentation [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">44,548<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Internal Risk Rating, High [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">144,288<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Internal Risk Rating, Medium [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">202,764<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Internal Risk Rating, Low [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount', window );">Portfolio balance</a></td>
        <td class="nump">$ 206,939<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableGrossCarryingAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate gross carrying amount of all categories of loans and leases held in portfolio, prior to deducting deferred income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableGrossCarryingAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EGFAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Assets and Liabilities Measured at Fair Value (Fair Value Of Financial Instruments) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Assets and Liabilities Measured at Fair Value</strong></a></td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount', window );">Mortgage loans held for investment, net</a></td>
        <td class="nump">$ 466,663<span></span></td>
        <td class="nump">$ 485,008<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Deposits', window );">Deposits, carrying amount</a></td>
        <td class="nump">678,071<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebt', window );">Long-term borrowings, carrying amount</a></td>
        <td class="nump">1,050,371<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalHomeLoanBankAdvances', window );">FHLB advances, carrying amount</a></td>
        <td class="nump">25,000<span></span></td>
        <td class="nump">25,000<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_MortgageLoansHeldForInvestmentFairValue', window );">Mortgage loans held for investment, estimated fair value</a></td>
        <td class="nump">282,546<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_hrb_DepositsEstimatedFairValue', window );">Deposits, estimated fair value</a></td>
        <td class="nump">678,352<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtFairValue', window );">Long-term borrowings, estimated fair value</a></td>
        <td class="nump">1,105,686<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdvancesFairValueDisclosure', window );">FHLB advances, estimated fair value</a></td>
        <td class="nump">$ 24,998<span></span></td>
        <td class="text"> <span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_DepositsEstimatedFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Deposits, Estimated Fair Value</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_DepositsEstimatedFairValue</nobr></td>
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                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
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                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_hrb_MortgageLoansHeldForInvestmentFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Mortgage Loans Held For Investment Fair Value</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>hrb_MortgageLoansHeldForInvestmentFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>hrb</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdvancesFairValueDisclosure">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate fair value of Federal Home Loan Bank loans (advances) carried under the fair value option as of the balance sheet date.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_AdvancesFairValueDisclosure</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Deposits">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 12<br> -Article 9<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Audit and Accounting Guide (AAG)<br> -Number AAG-DEP<br> -Chapter 13<br> -Paragraph 37, 38, 39<br> -IssueDate 2006-05-01<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.12)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_Deposits</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
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                    <td>instant</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div>
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FairValueDisclosuresAbstract</nobr></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>na</td>
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                    <td>duration</td>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FederalHomeLoanBankAdvances">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The aggregate carrying amount of all Federal Home Loan Bank loans (advances).</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_FederalHomeLoanBankAdvances</nobr></td>
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                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
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                    <td><strong> Data Type:</strong></td>
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                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
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                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
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              </div>
            </div>
          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableNetReportedAmount">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
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        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Reflects the aggregate carrying amount of all categories of loans and leases held in portfolio, net of unearned income and the allowance for losses on loans and leases.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Statement of Position (SOP)<br> -Number 01-6<br> -Paragraph 13<br> -Subparagraph e<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4428-111522<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LoansAndLeasesReceivableNetReportedAmount</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
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                  <tr>
                    <td><strong> Data Type:</strong></td>
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                  <tr>
                    <td><strong> Balance Type:</strong></td>
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                    <td><strong> Period Type:</strong></td>
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          </td>
        </tr>
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      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebt">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>Including current and noncurrent portions, aggregate carrying amount of long-term borrowings as of the balance sheet date. May include notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, which had initial maturities beyond one year or beyond the normal operating cycle, if longer, and after deducting unamortized discount or premiums, if any.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.16)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Article 7<br> -Section 03<br> -Paragraph 16<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.16)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 03<br> -Paragraph 16<br> -Article 9<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 20, 22<br> -Article 5<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermDebt</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtFairValue">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_LongTermDebtFairValue</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>credit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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﻿<html>
  <head>
    <META http-equiv="Content-Type" content="text/html; charset=utf-8">
    <link rel="StyleSheet" type="text/css" href="report.css"><script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script></head>
  <body><span style="display: none;">v2.3.0.11</span><table class="report" border="0" cellspacing="2" id="ID0EFMAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Receivables (Schedule Of Loans Receivable) (Details) (USD $)<br>In Thousands</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2011</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2011</div>
        </th>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Emerald Advance Lines Of Credit [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Short-term</a></td>
        <td class="nump">$ 30,699<span></span></td>
        <td class="nump">$ 31,645<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetNoncurrent', window );">Long-term</a></td>
        <td class="nump">18,539<span></span></td>
        <td class="nump">21,619<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Receivables, net</a></td>
        <td class="nump">49,238<span></span></td>
        <td class="nump">53,264<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Tax Client Receivables - RALs [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Short-term</a></td>
        <td class="nump">1,971<span></span></td>
        <td class="nump">2,412<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetNoncurrent', window );">Long-term</a></td>
        <td class="nump">5,271<span></span></td>
        <td class="nump">5,855<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Receivables, net</a></td>
        <td class="nump">7,242<span></span></td>
        <td class="nump">8,267<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Loans To Franchisees [Member]</div>
        </td>
        <td class="text"> <span></span></td>
        <td class="text"> <span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetCurrent', window );">Short-term</a></td>
        <td class="nump">62,313<span></span></td>
        <td class="nump">62,181<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesAndLoansReceivableNetNoncurrent', window );">Long-term</a></td>
        <td class="nump">123,962<span></span></td>
        <td class="nump">110,420<span></span></td>
      </tr>
      <tr class="rou">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesReceivableNet', window );">Receivables, net</a></td>
        <td class="nump">$ 186,275<span></span></td>
        <td class="nump">$ 172,601<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetCurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=6375948&amp;loc=d3e4531-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6361293&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3<br> -Article 5<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher AICPA<br> -Name Accounting Research Bulletin (ARB)<br> -Number 43<br> -Section A<br> -Paragraph 4<br> -Chapter 3<br> -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NotesAndLoansReceivableNetCurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansReceivableNetNoncurrent">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date more than one year from the balance sheet date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 17<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NotesAndLoansReceivableNetNoncurrent</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesReceivableNet">
        <tr>
          <td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td>
        </tr>
        <tr>
          <td>
            <div class="body" style="padding: 2px;"><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div>
                <p>For an unclassified balance sheet, an amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.</p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;">
                <p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 02<br> -Paragraph 3<br> -Article 5<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br></p>
              </div><a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;">
                <table border="0" cellpadding="0" cellspacing="0">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_NotesReceivableNet</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>us-gaap</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:monetaryItemType</td>
                  </tr>
                  <tr>
                    <td><strong> Balance Type:</strong></td>
                    <td>debit</td>
                  </tr>
                  <tr>
                    <td><strong> Period Type:</strong></td>
                    <td>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
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