Allowance for Losses and Credit Quality of Consumer Loans (Tables)

9 Months Ended

Jun. 30, 2015

Allowance for credit losses and recorded investment in financing receivables

The following table presents changes in the allowance for credit losses, as well as the recorded investment in our financing receivables by portfolio segment for the periods presented:



Description	Allowance Balance at Beginning of Period		Charge-offs			Recoveries		Provision (Benefit)		Translation Adjustment			Allowance Balance at End of Period		Financing Receivable at End of Period

	(in thousands)
Unsecured short-term consumer loans:
Three Months Ended June 30, 2015	$	12,217	$	(7,159	)	$	3,160	$	4,129	$	593		$	12,940	$	29,214
Three Months Ended June 30, 2014	8,585		(8,343		)	3,156		8,811		138			12,347		32,393
Nine Months Ended June 30, 2015	14,645		(23,239		)	9,946		11,987		(399		)	12,940		29,214
Nine Months Ended June 30, 2014	2,928		(37,146		)	24,040		22,370		155			12,347		32,393
Secured short-term consumer loans:
Three Months Ended June 30, 2015	$	816	$	(9,983	)	$	9,135	$	752	$	—		$	720	$	5,464
Three Months Ended June 30, 2014	1,814		(15,284		)	13,148		1,227		—			905		7,592
Nine Months Ended June 30, 2015	1,049		(37,375		)	33,872		3,174		—			720		5,464
Nine Months Ended June 30, 2014	1,804		(50,352		)	44,903		4,550		—			905		7,592
Unsecured long-term consumer loans:
Three Months Ended June 30, 2015	$	44,721	$	(2,894	)	$	255	$	2,855	$	(1,228	)	$	43,709	$	163,167
Three Months Ended June 30, 2014	26,965		(104		)	—		5,993		165			33,019		155,703
Nine Months Ended June 30, 2015	38,087		(3,162		)	255		14,518		(5,989		)	43,709		163,167
Nine Months Ended June 30, 2014	19,849		(193		)	—		13,102		261			33,019		155,703

Aging Analysis of past due financing receivables

The following table presents an aging analysis of past due financing receivables by portfolio segment:



	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		Total Past Due		Current Receivable		Translation Adjustment		Total Financing Receivable		Allowance Balance		Recorded Investment > 90 Days Accruing

	(in thousands)
Unsecured short-term consumer loans*:
June 30, 2014	$	1,381	$	2,106	$	1,327	$	6,399	$	11,213	$	2,989	$	—	$	14,202	$	10,481	$	—
Secured short-term consumer loans:
June 30, 2015	$	1,411	$	540	$	302	$	367	$	2,620	$	2,844	$	—	$	5,464	$	720	$	—
June 30, 2014	1,983		763		391		288		3,425		4,167		—		7,592		905		—
September 30, 2014	2,196		823		448		412		3,879		4,294		—		8,173		1,049		—
Unsecured long-term consumer loans:
June 30, 2015
Performing Loans	$	10,448	$	6,038	$	2,627	$	3,689	$	22,802	$	102,072	$	828	$	125,702	$	6,244	$	3,689
Non-Performing Loans	485		484		825		34,006		35,800		1,665		—		37,465		37,465		—
	$	10,933	$	6,522	$	3,452	$	37,695	$	58,602	$	103,737	$	828	$	163,167	$	43,709	$	3,689
June 30, 2014
Performing Loans	$	5,473	$	4,022	$	1,935	$	1,566	$	12,996	$	114,506	$	1,557	$	129,059	$	6,375	$	1,566
Non-Performing Loans	902		718		558		22,837		25,015		1,629		—		26,644		26,644		—
	$	6,375	$	4,740	$	2,493	$	24,403	$	38,011	$	116,135	$	1,557	$	155,703	$	33,019	$	1,566
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

* Unsecured short-term consumer loan amounts are included for the periods after the December 20, 2012 acquisition of Go Cash, and prior to our discontinuance of Go Cash operations as of September 30, 2014. As a result of our discontinuance of Go Cash, we wrote our unsecured short-term consumer loans down to net realized value, or a nominal amount, as of September 30, 2014.