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Allowance for Losses and Credit Quality of Consumer Loans | 12 Months Ended
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Sep. 30, 2015
Receivables [Abstract] |
Allowance for Losses and Credit Quality of Consumer Loans | NOTE 20: ALLOWANCE FOR LOSSES AND CREDIT QUALITY OF CONSUMER LOANS The following table presents changes in the allowance for credit losses, as well as the recorded investment in our financing receivable for the periods presented:
Description | Allowance Balance at Beginning of Period |  | Charge-offs |  | Recoveries |  | Provision |  | Translation Adjustment |  | Allowance Balance at End of Period |  | Financing Receivable at End of Period
| (in thousands)
Unsecured short-term consumer loans:* |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended September 30, 2015 | $ | 14,645 |  |  | $ | (31,428 | ) |  | $ | 16,315 |  |  | $ | 12,744 |  |  | $ | (778 | ) |  | $ | 11,498 |  |  | $ | 15,919 |
Year ended September 30, 2014 | 2,928 |  |  | (46,968 | ) |  | 26,865 |  |  | 31,817 |  |  | 3 |  |  | 14,645 |  |  | 31,747 |
Year ended September 30, 2013 | 2,390 |  |  | (47,178 | ) |  | 21,074 |  |  | 26,651 |  |  | (9 | ) |  | 2,928 |  |  | 22,289 |
Secured short-term consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended September 30, 2015 | $ | 1,049 |  |  | $ | (47,615 | ) |  | $ | 43,292 |  |  | $ | 5,278 |  |  | $ | — |  |  | $ | 2,004 |  |  | $ | 2,292 |
Year ended September 30, 2014 | 1,804 |  |  | (64,916 | ) |  | 58,453 |  |  | 5,708 |  |  | — |  |  | 1,049 |  |  | 8,173 |
Year ended September 30, 2013 | 942 |  |  | (43,768 | ) |  | 40,226 |  |  | 4,404 |  |  | — |  |  | 1,804 |  |  | 9,789 |
Unsecured long-term consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended September 30, 2015 | $ | 38,087 |  |  | $ | (3,162 | ) |  | $ | 255 |  |  | $ | 25,737 |  |  | $ | (10,272 | ) |  | $ | 50,645 |  |  | $ | 158,293 |
Year ended September 30, 2014 | 19,849 |  |  | (307 | ) |  | — |  |  | 19,608 |  |  | (1,063 | ) |  | 38,087 |  |  | 162,860 |
Year ended September 30, 2013 | 8,574 |  |  | (289 | ) |  | — |  |  | 11,982 |  |  | (418 | ) |  | 19,849 |  |  | 114,871 |
* No aging allowance disclosure provided for these amounts as our policy is to charge-off all amounts greater than 60 days past due. The provisions presented in the table above include only principal and exclude items such as non-sufficient funds fees, repossession fees, auction fees and interest. In addition, all credit service expenses and fees related to loans made by our unaffiliated lenders are excluded, as we do not own the loans made in connection with our credit services and they are not recorded as assets in our balance sheets. Expected losses on credit services are accrued and reported in “Accounts payable and other accrued expenses” in our consolidated balance sheets. The following table presents an aging analysis of past due financing receivables:
| Days Past Due |  | Total Past Due |  | Current Receivable |  | Translation Adjustment |  | Total Financing Receivable |  | Allowance Balance |  | Recorded Investment > 90 Days Accruing
| 1-30 |  | 31-60 |  | 61-90 |  | >90 |  |  |  |  |  |
| (in thousands)
Secured short-term consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2015 | $ | 113 |  |  | $ | 862 |  |  | $ | 704 |  |  | $ | 574 |  |  | $ | 2,253 |  |  | $ | 39 |  |  | $ | — |  |  | $ | 2,292 |  |  | $ | 2,004 |  |  | $ | — |
September 30, 2014 | 2,196 |  |  | 823 |  |  | 448 |  |  | 412 |  |  | 3,879 |  |  | 4,294 |  |  | — |  |  | 8,173 |  |  | 1,049 |  |  | — |
September 30, 2013 | 2,096 |  |  | 1,313 |  |  | 905 |  |  | 910 |  |  | 5,224 |  |  | 4,565 |  |  | — |  |  | 9,789 |  |  | 1,804 |  |  | — |
Unsecured long-term consumer loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |
September 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing Loans | $ | 6,783 |  |  | $ | 6,179 |  |  | $ | 6,776 |  |  | $ | 5,766 |  |  | $ | 25,504 |  |  | $ | 87,272 |  |  | $ | — |  |  | $ | 112,776 |  |  | $ | 5,128 |  |  | $ | 5,766 |
Non-Performing Loans | 553 |  |  | 701 |  |  | 613 |  |  | 41,670 |  |  | 43,537 |  |  | 1,980 |  |  | — |  |  | 45,517 |  |  | 45,517 |  |  | — |
| $ | 7,336 |  |  | $ | 6,880 |  |  | $ | 7,389 |  |  | $ | 47,436 |  |  | $ | 69,041 |  |  | $ | 89,252 |  |  | $ | — |  |  | $ | 158,293 |  |  | $ | 50,645 |  |  | $ | 5,766 |
September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing Loans | $ | 4,942 |  |  | $ | 3,546 |  |  | $ | 2,035 |  |  | $ | 1,600 |  |  | $ | 12,123 |  |  | $ | 116,870 |  |  | $ | 2,230 |  |  | $ | 131,223 |  |  | $ | 6,450 |  |  | $ | 1,600 |
Non-Performing Loans | 1,854 |  |  | 907 |  |  | 884 |  |  | 25,674 |  |  | 29,319 |  |  | 2,318 |  |  | — |  |  | 31,637 |  |  | 31,637 |  |  | — |
| $ | 6,796 |  |  | $ | 4,453 |  |  | $ | 2,919 |  |  | $ | 27,274 |  |  | $ | 41,442 |  |  | $ | 119,188 |  |  | $ | 2,230 |  |  | $ | 162,860 |  |  | $ | 38,087 |  |  | $ | 1,600 |
September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing Loans | $ | 7,497 |  |  | $ | 4,307 |  |  | $ | 2,771 |  |  | $ | 1,557 |  |  | $ | 16,132 |  |  | $ | 82,555 |  |  | $ | 1,269 |  |  | $ | 99,956 |  |  | $ | 4,934 |  |  | $ | 1,557 |
Non-Performing Loans | 726 |  |  | 438 |  |  | 481 |  |  | 11,645 |  |  | 13,290 |  |  | 1,625 |  |  | — |  |  | 14,915 |  |  | 14,915 |  |  | — |
| $ | 8,223 |  |  | $ | 4,745 |  |  | $ | 3,252 |  |  | $ | 13,202 |  |  | $ | 29,422 |  |  | $ | 84,180 |  |  | $ | 1,269 |  |  | $ | 114,871 |  |  | $ | 19,849 |  |  | $ | 1,557 |
On November 29, 2013, Grupo Finmart acquired an unsecured long-term consumer loan portfolio, consisting of approximately 10,500 payroll withholding loans, for a total purchase price of approximately $15.9 million. Of the total purchase price, $11.7 million was paid, of which approximately $10.5 million was paid at closing, $0.6 million was paid on April 30, 2014 and $0.6 million was paid on November 28, 2014. The total price included deferred consideration of approximately $4.2 million, subject to the performance of the portfolio, of which approximately $2.1 million was paid on April 30, 2014. The remaining deferred consideration was paid on November 28, 2014. The fair value of the loan portfolio was $11.8 million as of the acquisition date.

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