XML 46 R49.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Fair Value Measurements (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Fair Value Disclosures [Abstract] |
Financial assets that are measured at fair value on a recurring basis | The tables below present our financial assets that are measured at fair value on a recurring basis as of September 30, 2013 and 2012:
|  | September 30, 2013 |  | Fair Value Measurements Using
Financial assets (liabilities or temporary equity): | Level 1 |  | Level 2 |  | Level 3
|  | (in thousands)
Marketable equity securities |  | $ | 2,339 |  |  | $ | 2,339 |  |  | $ | — |  |  | $ | — |
Forward contracts |  | 1,813 |  |  | — |  |  | 1,813 |  |  | — |
Contingent consideration |  | (11,297 | ) |  | — |  |  | — |  |  | (11,297 | )
Net financial assets (liabilities or temporary equity) |  | $ | (7,145 | ) |  | $ | 2,339 |  |  | $ | 1,813 |  |  | $ | (11,297 | )
|  | September 30, 2012 |  | Fair Value Measurements Using
Financial assets (liabilities or temporary equity): | Level 1 |  | Level 2 |  | Level 3
|  | (in thousands)
Marketable equity securities |  | $ | 4,631 |  |  | $ | 4,631 |  |  | $ | — |  |  | $ | — |
Contingent consideration |  | (23,432 | ) |  | — |  |  | — |  |  | (23,432 | )
Net financial assets (liabilities or temporary equity) |  | $ | (18,801 | ) |  | $ | 4,631 |  |  | $ | — |  |  | $ | (23,432 | )
Financial assets and liabilities not measured at fair value in the consolidated balance sheet | financial assets and liabilities as of September 30, 2013 and 2012 that are not measured at fair value in the consolidated balance sheets are as follows:
|  | Carrying Value |  | Estimated Fair Value
|  | September 30, 2013 |  | September 30, 2013 |  | Fair Value Measurement Using
|  | Level 1 |  | Level 2 |  | Level 3
Financial assets: |  | (in thousands)
Cash and cash equivalents |  | $ | 36,317 |  |  | $ | 36,317 |  |  | $ | 36,317 |  |  | $ | — |  |  | $ | — |
Restricted cash |  | 3,312 |  |  | 3,312 |  |  | 3,312 |  |  | — |  |  | — |
Pawn loans |  | 156,637 |  |  | 156,637 |  |  | — |  |  | — |  |  | 156,637 |
Consumer loans, net |  | 64,515 |  |  | 74,979 |  |  | — |  |  | — |  |  | 74,979 |
Pawn service charges receivable, net |  | 30,362 |  |  | 30,362 |  |  | — |  |  | — |  |  | 30,362 |
Consumer loan fees receivable, net |  | 36,588 |  |  | 36,588 |  |  | — |  |  | — |  |  | 36,588 |
Restricted cash, non-current |  | 2,156 |  |  | 2,156 |  |  | 2,156 |  |  | — |  |  | — |
Non-current consumer loans, net |  | 69,991 |  |  | 89,693 |  |  | — |  |  | — |  |  | 89,693 |
Total |  | $ | 399,878 |  |  | $ | 430,044 |  |  | $ | 41,785 |  |  | $ | — |  |  | $ | 388,259 |
Temporary equity: |  |  |  |  |  |  |  |  |  |
Redeemable noncontrolling interest |  | $ | 55,393 |  |  | $ | 55,557 |  |  | $ | — |  |  | $ | — |  |  | $ | 55,557 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |
Domestic line of credit |  | $ | 140,900 |  |  | $ | 140,900 |  |  | $ | — |  |  | $ | 140,900 |  |  | $ | — |
Foreign currency lines of credit |  | 30,310 |  |  | 31,832 |  |  | — |  |  | 31,832 |  |  | — |
Securitization borrowing facility |  | 31,951 |  |  | 32,027 |  |  | 32,027 |  |  | — |  |  | — |
Unsecured Notes |  | 39,029 |  |  | 38,734 |  |  | 15,686 |  |  | 23,048 |  |  | — |
Secured Notes |  | 4,185 |  |  | 4,026 |  |  | — |  |  | 4,026 |  |  | — |
Total |  | $ | 246,375 |  |  | $ | 247,519 |  |  | $ | 47,713 |  |  | $ | 199,806 |  |  | $ | — |
|  | Carrying Value |  | Estimated Fair Value
|  | September 30, 2012 |  | September 30, 2012 |  | Fair Value Measurement Using
|  | Level 1 |  | Level 2 |  | Level 3
Financial assets: |  | (in thousands)
Cash and cash equivalents |  | $ | 48,477 |  |  | $ | 48,477 |  |  | $ | 48,477 |  |  | $ | — |  |  | $ | — |
Restricted cash |  | 1,145 |  |  | 1,145 |  |  | 1,145 |  |  | — |  |  | — |
Pawn loans |  | 157,648 |  |  | 157,648 |  |  | — |  |  | — |  |  | 157,648 |
Consumer loans, net |  | 34,152 |  |  | 38,016 |  |  | — |  |  | — |  |  | 38,016 |
Pawn service charges receivable, net |  | 29,401 |  |  | 29,401 |  |  | — |  |  | — |  |  | 29,401 |
Consumer loan fees receivable, net |  | 30,416 |  |  | 30,416 |  |  | — |  |  | — |  |  | 30,416 |
Restricted cash, non-current |  | 4,337 |  |  | 4,337 |  |  | 4,337 |  |  | — |  |  | — |
Non-current consumer loans, net |  | 61,997 |  |  | 82,967 |  |  | — |  |  | — |  |  | 82,967 |
Total |  | $ | 367,573 |  |  | $ | 392,407 |  |  | $ | 53,959 |  |  | $ | — |  |  | $ | 338,448 |
Temporary equity: |  |  |  |  |  |  |  |  |  |
Redeemable noncontrolling interest |  | $ | 53,681 |  |  | $ | 53,681 |  |  | $ | — |  |  | — |  |  | $ | 53,681 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |
Domestic line of credit |  | $ | 130,000 |  |  | $ | 130,000 |  |  | $ | — |  |  | $ | 130,000 |  |  | $ | — |
Foreign currency lines of credit |  | 29,965 |  |  | 30,036 |  |  | — |  |  | 30,036 |  |  | — |
Securitization borrowing facility |  | 32,679 |  |  | 32,752 |  |  | 32,752 |  |  | — |  |  | — |
Unsecured Notes |  | 22,789 |  |  | 21,584 |  |  | — |  |  | 21,584 |  |  | — |
Secured Notes |  | 4,488 |  |  | 4,026 |  |  | — |  |  | 4,026 |  |  | — |
Total |  | $ | 219,921 |  |  | $ | 218,398 |  |  | $ | 32,752 |  |  | $ | 185,646 |  |  | $ | — |

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 Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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=7578670&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),(b) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 6 -Footnote 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + 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 of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15 -Subparagraph b-d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 18 -Subparagraph c(2), d, e, f -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph a, c(1), c(2), c(3), d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: 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=7578670&loc=d3e19207-110258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 14 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 19 -Subparagraph a, b, c(1), d(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration