XML 56 R34.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Assets and Liabilities, at Fair Value (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2017
Assets and Liabilities, at Fair Value [Abstract] |
Fair Value, Assets Measured on Recurring Basis [Table Text Block] | The following tables set forth the Company’s financial and nonfinancial assets and liabilities accounted for at fair value, on a recurring basis, as of September 30, 2017 and September 30, 2016 by level in the fair value hierarchy. There were no assets or liabilities that were measured at fair value on a nonrecurring basis as of September 30, 2017 and 2016.
| September 30, 2017
(in millions) | Level 1 |  | Level 2 |  | Level 3 |  | Netting (1) |  | Total
Assets: |  |  |  |  |  |  |  |  |
Certificate of deposits | 3.8 |  |  | — |  |  | — |  |  | — |  |  | 3.8 |
Unrestricted cash equivalents - certificates of deposits | $ | 3.8 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3.8 |
Commodities warehouse receipts | 21.0 |  |  | — |  |  | — |  |  | — |  |  | 21.0 |
U.S. Treasury obligations | 33.5 |  |  | — |  |  | — |  |  | — |  |  | 33.5 |
Securities and other assets segregated under federal and other regulations | 54.5 |  |  | — |  |  | — |  |  | — |  |  | 54.5 |
U.S. Treasury obligations | 244.7 |  |  | — |  |  | — |  |  | — |  |  | 244.7 |
“To be announced” (TBA) and forward settling securities | — |  |  | 8.8 |  |  | — |  |  | — |  |  | 8.8 |
Foreign government obligations | — |  |  | 6.4 |  |  | — |  |  | — |  |  | 6.4 |
Derivatives | 2,608.6 |  |  | 289.1 |  |  | — |  |  | (2,952.9 | ) |  | (55.2 | )
Deposits with and receivables from broker-dealers, clearing organizations and counterparties | 2,853.3 |  |  | 304.3 |  |  | — |  |  | (2,952.9 | ) |  | 204.7 |
Common and preferred stock, ADRs, and GDRs | 31.2 |  |  | 3.4 |  |  | 0.1 |  |  | — |  |  | 34.7 |
Exchangeable foreign ordinary equities, ADRs, and GDRs | 9.2 |  |  | 1.2 |  |  | — |  |  | — |  |  | 10.4 |
Corporate and municipal bonds | 28.2 |  |  | 0.9 |  |  | — |  |  | — |  |  | 29.1 |
U.S. Treasury obligations | 60.0 |  |  | — |  |  | — |  |  | — |  |  | 60.0 |
U.S. government agency obligations | — |  |  | 368.9 |  |  | — |  |  | — |  |  | 368.9 |
Foreign government obligations | — |  |  | 10.2 |  |  | — |  |  | — |  |  | 10.2 |
Agency mortgage-backed obligations | — |  |  | 920.9 |  |  | — |  |  | — |  |  | 920.9 |
Asset-backed obligations | — |  |  | 47.3 |  |  | — |  |  | — |  |  | 47.3 |
Derivatives | 1.3 |  |  | 1,413.4 |  |  | — |  |  | (1,252.6 | ) |  | 162.1 |
Commodities leases | — |  |  | 174.1 |  |  | — |  |  | (138.7 | ) |  | 35.4 |
Commodities warehouse receipts | 38.5 |  |  | — |  |  | — |  |  | — |  |  | 38.5 |
Exchange firm common stock | 8.3 |  |  | — |  |  | — |  |  | — |  |  | 8.3 |
Mutual funds and other | 6.0 |  |  | — |  |  | — |  |  | — |  |  | 6.0 |
Financial instruments owned | 182.7 |  |  | 2,940.3 |  |  | 0.1 |  |  | (1,391.3 | ) |  | 1,731.8 |
Physical commodities inventory | 73.2 |  |  | — |  |  | — |  |  | — |  |  | 73.2 |
Total assets at fair value | $ | 3,167.5 |  |  | $ | 3,244.6 |  |  | $ | 0.1 |  |  | $ | (4,344.2 | ) |  | $ | 2,068.0 |
Liabilities: |  |  |  |  |  |  |  |  |
Accounts payable and other accrued liabilities - contingent liabilities | $ | — |  |  | $ | — |  |  | $ | 1.0 |  |  | $ | — |  |  | $ | 1.0 |
TBA and forward settling securities | — |  |  | 4.9 |  |  | — |  |  | (0.1 | ) |  | 4.8 |
Derivatives | 2,476.2 |  |  | 292.8 |  |  | — |  |  | (2,769.0 | ) |  | — |
Payables to broker-dealers, clearing organizations and counterparties | 2,476.2 |  |  | 297.7 |  |  | — |  |  | (2,769.1 | ) |  | 4.8 |
Common and preferred stock, ADRs, and GDRs | 33.7 |  |  | 0.7 |  |  | — |  |  | — |  |  | 34.4 |
Exchangeable foreign ordinary equities, ADRs, and GDRs | 10.3 |  |  | 0.2 |  |  | — |  |  | — |  |  | 10.5 |
Corporate and municipal bonds | 0.3 |  |  | — |  |  | — |  |  | — |  |  | 0.3 |
U.S. Treasury obligations | 285.9 |  |  | — |  |  | — |  |  | — |  |  | 285.9 |
U.S government agency obligations | — |  |  | 27.9 |  |  | — |  |  | — |  |  | 27.9 |
Agency mortgage-backed obligations | — |  |  | 0.1 |  |  | — |  |  | — |  |  | 0.1 |
Derivatives | — |  |  | 1,427.2 |  |  | — |  |  | (1,110.2 | ) |  | 317.0 |
Commodities leases | — |  |  | 191.1 |  |  | — |  |  | (149.6 | ) |  | 41.5 |
Financial instruments sold, not yet purchased | 330.2 |  |  | 1,647.2 |  |  | — |  |  | (1,259.8 | ) |  | 717.6 |
Total liabilities at fair value | $ | 2,806.4 |  |  | $ | 1,944.9 |  |  | $ | 1.0 |  |  | $ | (4,028.9 | ) |  | $ | 723.4 |
(1) | Represents cash collateral and the impact of netting across the levels of the fair value hierarchy. Netting among positions classified within the same level are included in that level.
| September 30, 2016
(in millions) | Level 1 |  | Level 2 |  | Level 3 |  | Netting(1) |  | Total
Assets: |  |  |  |  |  |  |  |  |
Unrestricted cash equivalents - certificates of deposits | $ | 7.1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 7.1 |
Commodities warehouse receipts | 23.3 |  |  | — |  |  | — |  |  | — |  |  | 23.3 |
U.S. government obligations | — |  |  | 595.5 |  |  | — |  |  | — |  |  | 595.5 |
Securities and other assets segregated under federal and other regulations | 23.3 |  |  | 595.5 |  |  | — |  |  | — |  |  | 618.8 |
Money market funds | 512.7 |  |  | — |  |  | — |  |  | — |  |  | 512.7 |
U.S. government obligations | — |  |  | 472.1 |  |  | — |  |  | — |  |  | 472.1 |
TBA and forward settling securities | — |  |  | 0.3 |  |  | — |  |  | — |  |  | 0.3 |
Derivatives | 2,149.9 |  |  | 8.0 |  |  | — |  |  | (2,289.7 | ) |  | (131.8 | )
Deposits and receivables from broker-dealers, clearing organizations and counterparties | 2,662.6 |  |  | 480.4 |  |  | — |  |  | (2,289.7 | ) |  | 853.3 |
Common and preferred stock, ADRs, and GDRs | 34.6 |  |  | 1.7 |  |  | 0.2 |  |  | — |  |  | 36.5 |
Exchangeable foreign ordinary equities, ADRs, and GDRs | 25.2 |  |  | 0.5 |  |  | — |  |  | — |  |  | 25.7 |
Corporate and municipal bonds | 36.9 |  |  | 0.9 |  |  | 3.0 |  |  | — |  |  | 40.8 |
U.S. government obligations | — |  |  | 514.9 |  |  | — |  |  | — |  |  | 514.9 |
Foreign government obligations | — |  |  | 14.6 |  |  | — |  |  | — |  |  | 14.6 |
Mortgage-backed securities | — |  |  | 747.5 |  |  | — |  |  | — |  |  | 747.5 |
Derivatives | 206.9 |  |  | 1,350.8 |  |  | — |  |  | (1,363.8 | ) |  | 193.9 |
Commodities leases | — |  |  | 137.2 |  |  | — |  |  | (129.1 | ) |  | 8.1 |
Commodities warehouse receipts | 8.9 |  |  | — |  |  | — |  |  | — |  |  | 8.9 |
Exchange firm common stock | 6.4 |  |  | — |  |  | — |  |  | — |  |  | 6.4 |
Mutual funds and other | 8.8 |  |  | — |  |  | — |  |  | — |  |  | 8.8 |
Financial instruments owned | 327.7 |  |  | 2,768.1 |  |  | 3.2 |  |  | (1,492.9 | ) |  | 1,606.1 |
Physical commodities inventory | 71.2 |  |  | — |  |  | — |  |  | — |  |  | 71.2 |
Total assets at fair value | $ | 3,091.9 |  |  | $ | 3,844.0 |  |  | $ | 3.2 |  |  | $ | (3,782.6 | ) |  | $ | 3,156.5 |
Liabilities: |  |  |  |  |  |  |  |  |
Accounts payable and other accrued liabilities - contingent liabilities | $ | — |  |  | $ | — |  |  | $ | 0.8 |  |  | $ | — |  |  | $ | 0.8 |
TBA and forward settling securities | — |  |  | 2.6 |  |  | — |  |  | 0.9 |  |  | 3.5 |
Derivatives | 1,961.7 |  |  | 97.5 |  |  | — |  |  | (2,059.2 | ) |  | — |
Payable to broker-dealers, clearing organizations and counterparties - derivatives | 1,961.7 |  |  | 100.1 |  |  | — |  |  | (2,058.3 | ) |  | 3.5 |
Common and preferred stock, ADRs, and GDRs | 23.5 |  |  | 0.4 |  |  | — |  |  | — |  |  | 23.9 |
Exchangeable foreign ordinary equities, ADRs, and GDRs | 25.3 |  |  | 0.5 |  |  | — |  |  | — |  |  | 25.8 |
Corporate and municipal bonds | 6.9 |  |  | — |  |  | — |  |  | — |  |  | 6.9 |
U.S. government obligations | — |  |  | 509.8 |  |  | — |  |  | — |  |  | 509.8 |
Foreign government obligations | — |  |  | — |  |  | — |  |  | — |  |  | — |
Mortgage-backed securities | — |  |  | — |  |  | — |  |  | — |  |  | — |
Derivatives | 199.4 |  |  | 1,319.3 |  |  | — |  |  | (1,307.8 | ) |  | 210.9 |
Commodities leases | — |  |  | 207.8 |  |  | — |  |  | (145.7 | ) |  | 62.1 |
Financial instruments sold, not yet purchased | 255.1 |  |  | 2,037.8 |  |  | — |  |  | (1,453.5 | ) |  | 839.4 |
Total liabilities at fair value | $ | 2,216.8 |  |  | $ | 2,137.9 |  |  | $ | 0.8 |  |  | $ | (3,511.8 | ) |  | $ | 843.7 |
(1) | Represents cash collateral and the impact of netting across the levels of the fair value hierarchy. Netting among positions classified within the same level are included in that level.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | The Company’s financial assets at fair value classified within level 3 of the fair value hierarchy as of September 30, 2017 and 2016 are summarized below:
(in millions) | September 30, 2017 |  | September 30, 2016
Total level 3 assets | $ | 0.1 |  |  | $ | 3.2 |
Level 3 assets for which the Company bears economic exposure | $ | 0.1 |  |  | $ | 3.2 |
Total assets | $ | 6,243.4 |  |  | $ | 5,950.3 |
Total financial assets at fair value | $ | 2,068.0 |  |  | $ | 3,156.5 |
Total level 3 assets as a percentage of total assets | — | % |  | 0.1 | %
Level 3 assets for which the Company bears economic exposure as a percentage of total assets | — | % |  | 0.1 | %
Total level 3 assets as a percentage of total financial assets at fair value | — | % |  | 0.1 | %
The following tables set forth a summary of changes in the fair value of the Company’s Level 3 financial assets and liabilities during the fiscal years ended September 30, 2017 and 2016, including a summary of unrealized gains (losses) during the fiscal year ended on the Company’s Level 3 financial assets and liabilities still held as of September 30, 2017.
| Level 3 Financial Assets and Financial Liabilities For the Year Ended September 30, 2017
(in millions) | Balances at beginning of period |  | Realized gains (losses) during period |  | Unrealized gains (losses) during period |  | Purchases/ issuances |  | Settlements |  | Transfers in or (out) of Level 3 |  | Balances at end of period
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Common and preferred stock and ADRs | $ | 0.2 |  |  | $ | — |  |  | $ | (0.1 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.1 |
Corporate and municipal bonds | 3.0 |  |  | — |  |  | — |  |  | — |  |  | (3.0 | ) |  | — |  |  | — |
| $ | 3.2 |  |  | $ | — |  |  | $ | (0.1 | ) |  | $ | — |  |  | $ | (3.0 | ) |  | $ | — |  |  | $ | 0.1 |
(in millions) | Balances at beginning of period |  | Realized gains (losses) during period |  | Remeasurement gains (losses) during period |  | Acquisitions |  | Settlements |  | Transfers in or (out) of Level 3 |  | Balances at end of period
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |
Contingent liabilities | $ | 0.8 |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1.0 |
| Level 3 Financial Assets and Financial Liabilities For the Year Ended September 30, 2016
(in millions) | Balances at beginning of period |  | Realized gains (losses) during period |  | Unrealized gains (losses) during period |  | Purchases/ issuances |  | Settlements |  | Transfers in or (out) of Level 3 |  | Balances at end of period
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Common and preferred stock and ADRs | $ | 0.5 |  |  | $ | — |  |  | $ | (0.3 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.2 |
Corporate and municipal bonds | 3.2 |  |  | — |  |  | (0.2 | ) |  | — |  |  | — |  |  | — |  |  | 3.0 |
| $ | 3.7 |  |  | $ | — |  |  | $ | (0.5 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3.2 |
(in millions) | Balances at beginning of period |  | Realized gains (losses) during period |  | Remeasurement gains (losses) during period |  | Acquisitions |  | Settlements |  | Transfers in or (out) of Level 3 |  | Balances at end of period
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |
Contingent liabilities | $ | 3.3 |  |  | $ | — |  |  | $ | 0.4 |  |  | $ | — |  |  | $ | (2.9 | ) |  | $ | — |  |  | $ | 0.8 |

X
- Definition Assets and Liabilities, at Fair Value [Abstract] + References No definition available. + Details
Name: | intl_AssetsAndLiabilitiesAtFairValueAbstract
Namespace Prefix: | intl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration