XML 73 R40.htm IDEA: XBRL DOCUMENT v3.20.2

SECURITIES (Tables)

12 Months Ended

Sep. 30, 2020

Investments, Debt and Equity Securities [Abstract]

Securities Available for Sale

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale ("AFS") and held to maturity ("HTM") debt securities are presented below. 

(Dollars in Thousands)			Amortized Cost						Gross Unrealized Gains						Gross Unrealized (Losses)						Fair Value
At September 30, 2020
Debt securities AFS
SBA securities			$	159,722					$	5,391					$	(158)					$	164,955
Obligation of states and political subdivisions			825						16						—						841
Non-bank qualified obligations of states and political subdivisions			314,819						8,978						(23)						323,774
Asset-backed securities			329,139						2,015						(6,229)						324,925
Mortgage-backed securities			439,879						14,567						(839)						453,607
Total debt securities AFS			$	1,244,384					$	30,967					$	(7,249)					$	1,268,102

(Dollars in Thousands)			Amortized Cost						Gross Unrealized Gains						Gross Unrealized (Losses)						Fair Value
At September 30, 2019
Debt securities AFS
SBA securities			$	182,327					$	3,655					$	—					$	185,982
Obligation of states and political subdivisions			858						16						—						874
Non-bank qualified obligations of states and political subdivisions			396,430						5,030						(903)						400,557
Asset-backed securities			305,603						262						(3,331)						302,534
Mortgage-backed securities			378,670						5,731						(1,855)						382,546
Total debt securities AFS			1,263,888						14,694						(6,089)						1,272,493

Securities Held to Maturity

(Dollars in Thousands)			Amortized Cost						Gross Unrealized Gains						Gross Unrealized (Losses)						Fair Value
At September 30, 2020
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions			$	87,183					$	1,040					$	(29)					$	88,194
Mortgage-backed securities			5,427						124						—						5,551
Total HTM securities			$	92,610					$	1,164					$	(29)					$	93,745

(Dollars in Thousands)			Amortized Cost						Gross Unrealized Gains						Gross Unrealized (Losses)						Fair Value
At September 30, 2019
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions			$	127,582					$	108					$	(1,403)					$	126,287
Mortgage-backed securities			7,182						14						(13)						7,183
Total HTM securities			$	134,764					$	122					$	(1,416)					$	133,470

Gross Unrealized Losses and Fair Value of Securities Available for Sale in Continuous Unrealized Loss Position

Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in continuous unrealized loss position, were as follows: 

			LESS THAN 12 MONTHS												OVER 12 MONTHS												TOTAL
(Dollars in Thousands)			Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)
At September 30, 2020
Debt securities AFS
SBA securities			$	32,257					$	(102)					$	9,875					$	(56)					$	42,132					$	(158)
Non-bank qualified obligations of states and political subdivisions			6,265						(6)						3,103						(17)						9,368						(23)
Asset-backed securities			106,474						(1,089)						178,686						(5,140)						285,160						(6,229)
Mortgage-backed securities			138,338						(839)						—						—						138,338						(839)
Total debt securities AFS			$	283,334					$	(2,036)					$	191,664					$	(5,213)					$	474,998					$	(7,249)

			LESS THAN 12 MONTHS												OVER 12 MONTHS												TOTAL
(Dollars in Thousands)			Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)
At September 30, 2019
Debt securities AFS
SBA securities			$	10,262					$	—					$	—					$	—					$	10,262					$	—
Non-bank qualified obligations of states and political subdivisions			66,326						(177)						55,428						(726)						121,754						(903)
Asset-backed securities			158,176						(1,823)						93,259						(1,508)						251,435						(3,331)
Mortgage-backed securities			1,713						(1)						89,634						(1,854)						91,347						(1,855)
Total debt securities AFS			$	236,477					$	(2,001)					$	238,321					$	(4,088)					$	474,798					$	(6,089)

Gross Unrealized Losses and Fair Value of Securities Held to Maturity in Continuous Unrealized Loss Position

			LESS THAN 12 MONTHS												OVER 12 MONTHS												TOTAL
(Dollars in Thousands)			Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)
At September 30, 2020
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions			$	7,397					$	(9)					$	3,637					$	(20)					$	11,034					$	(29)
Total debt securities HTM			$	7,397					$	(9)					$	3,637					$	(20)					$	11,034					$	(29)

			LESS THAN 12 MONTHS												OVER 12 MONTHS												TOTAL
(Dollars in Thousands)			Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)						Fair Value						Unrealized (Losses)
At September 30, 2019
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions			$	5,967					$	(6)					$	109,368					$	(1,397)					$	115,335					$	(1,403)
Mortgage-backed securities			1,471						—						1,803						(13)						3,274						(13)
Total debt securities HTM			$	7,438					$	(6)					$	111,171					$	(1,410)					$	118,609					$	(1,416)

Amortized Cost and Fair Value of Debt Securities by Contractual Maturity

The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in MBS because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, MBS are not included in the maturity categories in the following maturity summary. The expected maturities of certain SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.

Securities AFS at Fair Value
(Dollars in Thousands)			Amortized Cost						Fair Value
At September 30, 2020
Due in one year or less			$	1,385					$	1,398
Due after one year through five years			20,805						21,769
Due after five years through ten years			32,441						34,025
Due after ten years			749,874						757,303
			804,505						814,495
Mortgage-backed securities			439,879						453,607
Total securities AFS, at fair value			$	1,244,384					$	1,268,102

(Dollars in Thousands)			Amortized Cost						Fair Value
At September 30, 2019
Due in one year or less			$	—					$	—
Due after one year through five years			16,749						17,143
Due after five years through ten years			50,263						51,840
Due after ten years			818,206						820,964
			885,218						889,947
Mortgage-backed securities			378,670						382,546
Total securities AFS, at fair value			$	1,263,888					$	1,272,493

Securities HTM at Fair Value
(Dollars in Thousands)			Amortized Cost						Fair Value
At September 30, 2020
Due after ten years			$	87,183					$	88,194
			87,183						88,194
Mortgage-backed securities			5,427						5,551
Total securities HTM, at cost			$	92,610					$	93,745

(Dollars in Thousands)			Amortized Cost						Fair Value
At September 30, 2019
Due after ten years			$	127,582					$	126,287
			127,582						126,287
Mortgage-backed securities			7,182						7,183
Total securities HTM, at cost			$	134,764					$	133,470

Summary of Activities Related to Sale of Securities Available for Sale

Activity related to the sale of securities available for sale is summarized below. 

Fiscal Year ended			2020						2019						2018
(Dollars in Thousands)
Available For Sale
Proceeds from sales			$	4,904					$	755,616					$	596,758
Gross gains on sales			51						6,006						2,551
Gross losses on sales			—						5,277						10,728
Net gain (loss) on securities AFS			$	51					$	729					$	(8,177)

X

- Definition

Tabular disclosure of fair value of investments in debt and equity securities in an unrealized loss position categorized as held-to-maturity securities.

+ References

No definition available.

+ Details

Name:	cash_HeldToMaturityContinuousUnrealizedLossPositionFairValueTableTextBlock
Namespace Prefix:	cash_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=121590138&loc=SL82922954-210456

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27290-111563

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=121582814&loc=SL82922888-210455

+ Details

Name:	us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionFairValueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of realized and unrealized gain (loss) on investment in security.

+ References

No definition available.

+ Details

Name:	us-gaap_GainLossOnInvestmentsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=121645371&loc=SL120269825-111563

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=121645371&loc=SL120269820-111563

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27232-111563

+ Details

Name:	us-gaap_HeldToMaturitySecuritiesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

+ References

No definition available.

+ Details

Name:	us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration