XML 96 R12.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Receivables from customers, net and notes receivable, net (Notes) | 12 Months Ended
--- | ---
Sep. 30, 2015
Receivables from customers and notes receivable, net [Abstract] |
Receivables from Customers and Notes Receivable [Text Block] | Receivables From Customers, Net and Notes Receivable, Net Receivables from customers, net and notes receivable, net include an allowance for bad debts, which reflects the Company’s best estimate of probable losses inherent in the receivables from customers and notes receivable. The Company provides for an allowance for doubtful accounts based on a specific-identification basis. The Company continually reviews its allowance for bad debts. The allowance for doubtful accounts related to receivables from customers was $10.2 million and $5.7 million as of September 30, 2015 and 2014, respectively. The allowance for doubtful accounts related to notes receivable was $1.0 million and $0.1 million as of September 30, 2015 and 2014, respectively. During the year ended September 30, 2015, the Company recorded bad debt expense, net of recoveries, of $7.3 million, including provision increases of $6.6 million and direct write-offs of $0.7 million, offset by minimal recoveries. The increase in bad debts during fiscal 2015 related to $2.8 million of receivables from a renewable fuels customer in the Physical Commodities segment, $2.3 million of OTC customer deficits and $0.6 million of LME customer deficits in the Commercial Hedging segment, $0.5 million of uncollectible service fees and notes in our Securities segment, and $1.1 million of notes receivable related to loans pertaining to a former acquisition. During the year ended September 30, 2014, the Company recorded bad debt expense, net of recoveries, of $5.5 million, including provision increases of $5.1 million and direct write-offs of $0.6 million, offset by recoveries of $0.2 million. The provision increases during fiscal 2014 was $3.8 million in the Commercial Hedging segment, primarily related to account deficits from a Hong Kong commercial LME customer and Brazilian OTC Financial Ag’s & Energy customers. Additionally, the Company recorded bad debts of $0.9 million in the Physical Commodities segment, related to renewable fuels activity, and $0.7 million in the Securities segment primarily related to charge-offs of uncollectible service fees. During the year ended September 30, 2013, the Company recorded bad debt expense, net of recoveries, of $0.7 million, including provision increases of $0.2 million and direct write-offs of $0.6 million, offset by recoveries of $0.1 million. The provision increase during fiscal 2013 was primarily related to customer deficits in the Commercial Hedging segment, and the direct write-offs were primarily related to investment banking advisory services in the Securities segment. Activity in the allowance for doubtful accounts and notes for the years ended September 30, 2015, 2014, and 2013 was as follows:
(in millions) | 2015 |  | 2014 |  | 2013
Balance, beginning of year | $ | 5.8 |  |  | $ | 1.2 |  |  | $ | 1.0 |
Provision for bad debts | 6.0 |  |  | 5.3 |  |  | 0.2 |
Deductions: |  |  |  |  |
Charge-offs | (0.6 | ) |  | (0.7 | ) |  | — |
Balance, end of year | $ | 11.2 |  |  | $ | 5.8 |  |  | $ | 1.2 |
The Company originates short-term notes receivable from customers with the outstanding balances typically being insured 90% to 98% by a third party, including accrued interest, subject to applicable deductible amounts. The total balance outstanding under insured notes receivable was $41.4 million and $33.8 million as of September 30, 2015 and 2014, respectively. The Company has sold $30.7 million and $25.8 million of the insured portion of the notes through non-recourse participation agreements with other third parties as of September 30, 2015 and 2014, respectively. See discussion of notes receivable related to commodity repurchase agreements in Note 13.

X
- Definition Receivables from customers and notes receivable, net [Abstract] + References No definition available. + Details
Name: | intl_ReceivablesFromCustomersAndNotesReceivableNetAbstract
Namespace Prefix: | intl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for financing receivables. Examples of financing receivables include, but are not limited to, loans, trade accounts receivables, notes receivable, credit cards, and receivables relating to a lessor's right(s) to payment(s) from a lease other than an operating lease that is recognized as assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953791-111525 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e4975-111524 + Details
Name: | us-gaap_FinancingReceivablesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration