Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2015

Financial assets (liabilities) that are measured at fair value on a recurring basis

The tables below present our financial assets (liabilities) that are measured at fair value on a recurring basis in our condensed consolidated balance sheets as of June 30, 2015 and 2014 and September 30, 2014:



	June 30, 2015			Fair Value Measurements Using
Financial assets (liabilities)	June 30, 2015			Level 1		Level 2			Level 3

	(in thousands)
Foreign currency forwards	$	8,440		$	—	$	8,440		$	—
Holding period adjustment	47			—		47			—
Cash Convertible Notes hedges	23,160			—		23,160			—
Contingent consideration	(2,836		)	—		—			(2,836		)
Cash Convertible Notes embedded derivative	(23,160		)	—		(23,160		)	—
Net financial assets (liabilities)	$	5,651		$	—	$	8,487		$	(2,836	)

	June 30, 2014			Fair Value Measurements Using
Financial (liabilities) assets	June 30, 2014			Level 1		Level 2			Level 3

	(in thousands)
Marketable equity securities	$	2,641		$	2,641	$	—		$	—
Cash Convertible Notes hedges	46,454			—		46,454			—
Contingent consideration	(4,383		)	—		—			(4,383		)
Cash Convertible Notes embedded derivative	(46,454		)	—		(46,454		)	—
Net financial (liabilities) assets	$	(1,742	)	$	2,641	$	—		$	(4,383	)

	September 30, 2014			Fair Value Measurements Using
Financial (liabilities) assets	September 30, 2014			Level 1		Level 2			Level 3

	(in thousands)
Foreign currency forwards	$	1,152		$	—	$	1,152		$	—
Cash Convertible Notes hedges	36,994			—		36,994			—
Contingent consideration	(3,758		)	—		—			(3,758		)
Cash Convertible Notes embedded derivative	(36,994		)	—		(36,994		)	—
Net financial (liabilities) assets	$	(2,606	)	$	—	$	1,152		$	(3,758	)

Financial assets, temporary equity, and liabilities not measured at fair value in the consolidated balance sheet

ur financial assets, temporary equity and liabilities that are not measured at fair value on a recurring basis in our condensed consolidated balance sheets as of June 30, 2015 and 2014 and September 30, 2014:



	Carrying Value			Estimated Fair Value
	June 30, 2015			June 30, 2015		Fair Value Measurement Using
	June 30, 2015			June 30, 2015		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	114,387		$	114,387	$	114,387	$	—	$	—
Restricted cash	28,015			28,015		28,015		—		—
Pawn loans	144,377			144,377		—		—		144,377
Consumer loans, net	57,737			58,875		—		—		58,875
Pawn service charges receivable, net	26,989			26,989		—		—		26,989
Consumer loan fees and interest receivable, net	18,180			18,180		—		—		18,180
Restricted cash, non-current	2,978			2,978		2,978		—		—
Non-current consumer loans, net	82,739			85,304		—		—		85,304
Total	$	475,402		$	479,105	$	145,380	$	—	$	333,725

Temporary equity:
Common Stock, subject to possible redemption	$	11,696		$	11,241	$	—	$	—	$	11,241
Redeemable noncontrolling interest	16,361			33,297		—		—		33,297
Total	$	28,057		$	44,538	$	—	$	—	$	44,538

Financial liabilities:
2.125% cash convertible senior notes due 2019	$	191,792		$	181,746	$	—	$	181,746	$	—
Foreign currency debt	20,924		*	23,667		—		23,667		—
Consumer loans facility due 2019	46,552			45,843		—		45,843		—
Foreign currency unsecured notes	17,557		*	18,536		—		18,536		—
Foreign currency secured notes	23,076		*	25,639		—		25,639		—
Secured notes consolidated from VIEs	86,805		*	83,640		$	—	$	83,640	$	—
Total	$	386,706		$	379,071	$	—	$	379,071	$	—

* Portions of these amounts are included under "Current maturities of long-term debt" and "Long-term debt, less current maturities" in our condensed consolidated balance sheets.



	Carrying Value			Estimated Fair Value
	June 30, 2014			June 30, 2014		Fair Value Measurement Using
	June 30, 2014			June 30, 2014		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	49,434		$	49,434	$	49,434	$	—	$	—
Restricted cash	49,129			49,129		49,129		—		—
Pawn loans	157,491			157,491		—		—		157,491
Consumer loans, net	64,787			65,396		—		—		65,396
Pawn service charges receivable, net	29,307			29,307		—		—		29,307
Consumer loan fees and interest receivable, net	15,032			15,032		—		—		15,032
Restricted cash, non-current	4,578			4,578		4,578		—		—
Non-current consumer loans, net	84,630			85,304		—		—		85,304
Total	$	454,388		$	455,671	$	103,141	$	—	$	352,530

Temporary equity:
Redeemable noncontrolling interest	$	25,662		$	25,015	$	—	$	—	$	25,015

Financial liabilities:
2.125% cash convertible senior notes due 2019	$	183,694		$	183,694	$	—	$	183,694	$	—
Foreign currency debt	30,809		*	30,623		—		30,623		—
Consumer loans facility due 2019	56,075			56,216		56,216		—		—
Foreign currency unsecured notes	37,394		*	37,478		30,008		7,470		—
Foreign currency secured notes	27,231		*	26,617		—		26,617		—
Secured notes consolidated from VIEs	$	46,685	*	45,896		—		$	45,896	—
Total	$	381,888		$	380,524	$	86,224	$	294,300	$	—

* Portions of these amounts are included under "Current maturities of long-term debt" and "Long-term debt, less current maturities" in our condensed consolidated balance sheets.



	Carrying Value			Estimated Fair Value
	September 30, 2014			September 30, 2014		Fair Value Measurement Using
	September 30, 2014			September 30, 2014		Level 1		Level 2		Level 3

	(in thousands)
Financial assets:
Cash and cash equivalents	$	55,325		$	55,325	$	55,325	$	—	$	—
Restricted cash	63,495			63,495		63,495		—		—
Pawn loans	162,444			162,444		—		—		162,444
Consumer loans, net	63,995			64,631		—		—		64,631
Pawn service charges receivable, net	31,044			31,044		—		—		31,044
Consumer loan fees and interest receivable, net	12,647			12,647		—		—		12,647
Restricted cash, non-current	5,070			5,070		5,070		—		—
Non-current consumer loans, net	85,004			86,364		—		—		86,364
Total	$	479,024		$	481,020	$	123,890	$	—	$	357,130

Temporary equity:
Redeemable noncontrolling interest	$	22,800		$	49,021	$	—	$	—	$	49,021

Financial liabilities:
2.125% cash convertible senior notes due 2019	$	185,693		$	185,738	$	—	$	185,738	$	—
Foreign currency debt	27,185		*	27,185		—		27,185		—
Consumer loans facility due 2019	54,045			54,178		54,178		—		—
Foreign currency unsecured notes	36,991		*	36,837		—		36,837		—
Foreign currency secured notes	26,195		*	26,144		—		26,144		—
Secured notes consolidated from VIEs	61,062		*	59,906		—		59,906		—
Total	$	391,171		$	389,988	$	54,178	$	335,810	$	—

* Portions of these amounts are included under "Current maturities of long-term debt" and "Long-term debt, less current maturities" in our condensed consolidated balance sheets.