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MBS And Other Investments (Tables) | 6 Months Ended
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Mar. 31, 2014
Investments [Abstract] |
Marketable Securities | MBS and other investments have been classified according to management’s intent and are as follows as of March 31, 2014 and September 30, 2013 (dollars in thousands):
| Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Estimated Fair Value
March 31, 2014 |  |  |  |  |  |  |
Held to Maturity |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |
U.S. government agencies | $ | 1,098 |  |  | $ | 30 |  |  | $ | (2 | ) |  | $ | 1,126 |
Private label residential | 1,396 |  |  | 796 |  |  | (15 | ) |  | 2,177 |
U.S. agency securities | 3,017 |  |  | 1 |  |  | (29 | ) |  | 2,989 |
Total | $ | 5,511 |  |  | $ | 827 |  |  | $ | (46 | ) |  | $ | 6,292 |
Available for Sale |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 1,941 |  |  | $ | 104 |  |  | $ | (2 | ) |  | $ | 2,043 |
Mutual funds | 1,000 |  |  | — |  |  | (52 | ) |  | 948 |
Total | $ | 2,941 |  |  | $ | 104 |  |  | $ | (54 | ) |  | $ | 2,991 |
September 30, 2013 |  |  |  |  |  |  |
Held to Maturity |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 1,202 |  |  | $ | 31 |  |  | $ | (2 | ) |  | $ | 1,231 |
Private label residential | 1,521 |  |  | 781 |  |  | (15 | ) |  | 2,287 |
U.S. agency securities | 14 |  |  | 1 |  |  | — |  |  | 15 |
Total | $ | 2,737 |  |  | $ | 813 |  |  | $ | (17 | ) |  | $ | 3,533 |
Available for Sale |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 2,144 |  |  | $ | 87 |  |  | $ | (2 | ) |  | $ | 2,229 |
Private label residential | 804 |  |  | 120 |  |  | (10 | ) |  | 914 |
Mutual funds | 1,000 |  |  | — |  |  | (42 | ) |  | 958 |
Total | $ | 3,948 |  |  | $ | 207 |  |  | $ | (54 | ) |  | $ | 4,101 |
Unrealized Gain (Loss) on Investments | The following table summarizes the estimated fair value and gross unrealized losses for all securities and the length of time these unrealized losses existed as of March 31, 2014 (dollars in thousands):
| Less Than 12 Months |  | 12 Months or Longer |  | Total
| Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses
Held to Maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 2,991 |  |  | $ | (30 | ) |  | 5 |  |  | $ | 81 |  |  | $ | (1 | ) |  | 7 |  |  | $ | 3,072 |  |  | $ | (31 | )
Private label residential | 25 |  |  | (2 | ) |  | 2 |  |  | 210 |  |  | (13 | ) |  | 12 |  |  | 235 |  |  | (15 | )
Total | $ | 3,016 |  |  | $ | (32 | ) |  | 7 |  |  | $ | 291 |  |  | $ | (14 | ) |  | 19 |  |  | $ | 3,307 |  |  | $ | (46 | )
Available for Sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 63 |  |  | $ | (2 | ) |  | 2 |  |  | $ | — |  |  | $ | — |  |  | 1 |  |  | $ | 63 |  |  | $ | (2 | )
Mutual Funds | 948 |  |  | (52 | ) |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 948 |  |  | (52 | )
Total | $ | 1,011 |  |  | $ | (54 | ) |  | 3 |  |  | $ | — |  |  | $ | — |  |  | 1 |  |  | $ | 1,011 |  |  | $ | (54 | )
The following table summarizes the estimated fair value and gross unrealized losses for all securities and the length of time the unrealized losses existed as of September 30, 2013 (dollars in thousands):
| Less Than 12 Months |  | 12 Months or Longer |  | Total
| Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses |  | Qty |  | Estimated Fair Value |  | Gross Unrealized Losses
Held to Maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 3 |  |  | $ | — |  |  | 6 |  |  | $ | 88 |  |  | $ | (2 | ) |  | 4 |  |  | $ | 91 |  |  | $ | (2 | )
Private label residential | 80 |  |  | (4 | ) |  | 4 |  |  | 239 |  |  | (11 | ) |  | 14 |  |  | 319 |  |  | (15 | )
Total | $ | 83 |  |  | $ | (4 | ) |  | 10 |  |  | $ | 327 |  |  | $ | (13 | ) |  | 18 |  |  | $ | 410 |  |  | $ | (17 | )
Available for Sale |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MBS: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government agencies | $ | 96 |  |  | $ | (2 | ) |  | 3 |  |  | $ | — |  |  | $ | — |  |  | 1 |  |  | $ | 96 |  |  | $ | (2 | )
Private label residential | — |  |  | — |  |  | — |  |  | 108 |  |  | (10 | ) |  | 2 |  |  | 108 |  |  | (10 | )
Mutual Funds | 958 |  |  | (42 | ) |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 958 |  |  | (42 | )
Total | $ | 1,054 |  |  | $ | (44 | ) |  | 4 |  |  | $ | 108 |  |  | $ | (10 | ) |  | 3 |  |  | $ | 1,162 |  |  | $ | (54 | )
Schedule of Significant Inputs Utilized to Measure Estimate of Credit Loss Component on OTTI Securities | The following table presents a summary of the significant inputs utilized to measure management’s estimate of the credit loss component on OTTI securities as of March 31, 2014 and September 30, 2013:
| Range |  | Weighted
| Minimum |  | Maximum |  | Average
March 31, 2014 |  |  |  |  |
Constant prepayment rate | 6.00 | % |  | 15.00 | % |  | 9.13 | %
Collateral default rate | 0.45 | % |  | 19.23 | % |  | 6.96 | %
Loss severity rate | 12.54 | % |  | 73.69 | % |  | 47.76 | %
September 30, 2013 |  |  |  |  |
Constant prepayment rate | 6.00 | % |  | 15.00 | % |  | 12.33 | %
Collateral default rate | 0.73 | % |  | 22.53 | % |  | 7.84 | %
Loss severity rate | 20.48 | % |  | 75.02 | % |  | 52.69 | %
Schedule of Other than Temporary Impairments | The following tables present the recoveries (OTTI) for the three and six months ended March 31, 2014 and 2013 (dollars in thousands):
| Three Months Ended March 31, 2014 |  | Three Months Ended March 31, 2013
| Held To Maturity |  | Available For Sale |  | Held To Maturity |  | Available For Sale
Total recoveries (OTTI) | $ | 89 |  |  | $ | — |  |  | $ | 4 |  |  | $ | — |
Adjustment for portion recorded as (transferred from) other comprehensive income (loss) before taxes (1) | — |  |  | — |  |  | (29 | ) |  | — |
Net recoveries (OTTI) recognized in earnings (2) | $ | 89 |  |  | $ | — |  |  | $ | (25 | ) |  | $ | — |
| Six Months Ended March 31, 2014 |  | Six Months Ended March 31, 2013
| Held To Maturity |  | Available For Sale |  | Held To Maturity |  | Available For Sale
Total recoveries (OTTI) | $ | 86 |  |  | $ | — |  |  | $ | (2 | ) |  | $ | (1 | )
Adjustment for portion recorded as (transferred from) other comprehensive income (loss) before taxes (1) | 1 |  |  | — |  |  | (32 | ) |  | — |
Net recoveries (OTTI) recognized in earnings (2) | $ | 87 |  |  | $ | — |  |  | $ | (34 | ) |  | $ | (1 | )
________________________
(1) | Represents OTTI related to all other factors.
(2) | Represents net recoveries (OTTI) related to credit losses.
Other than Temporary Impairment, Credit Losses Recognized in Earnings | The following table presents a roll-forward of the credit loss component of held to maturity and available for sale debt securities that have been written down for OTTI with the credit loss component recognized in earnings and the remaining impairment loss related to all other factors recognized in other comprehensive income for the six months ended March 31, 2014 and 2013 (dollars in thousands):
| Six Months Ended March 31,
| 2014 |  |  | 2013 |
Beginning balance of credit loss | $ | 2,084 |  |  | $ | 2,703 |
Additions: |  |  |  |  |
Credit losses for which OTTI was not previously recognized | 2 |  |  | 5 |
Additional increases to the amount related to credit loss for which OTTI was previously recognized | — |  |  | 30 |
Subtractions: |  |  |  |  |
Realized losses previously recorded as credit losses | (492 | ) |  | (384 | )
Recovery of prior credit loss | 87 |  |  | — |
Ending balance of credit loss | $ | 1,681 |  |  | $ | 2,354 |
Schedule of Contractual Maturities of Debt Securities | The contractual maturities of debt securities at March 31, 2014 were as follows (dollars in thousands). Expected maturities may differ from scheduled maturities as a result of the prepayment of principal or call provisions.
| Held to Maturity |  | Available for Sale
| Amortized Cost |  | Estimated Fair Value |  | Amortized Cost |  | Estimated Fair Value
Due within one year | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Due after one year to five years | 20 |  |  | 21 |  |  | 24 |  |  | 23 |
Due after five to ten years | 3,017 |  |  | 2,988 |  |  | 32 |  |  | 33 |
Due after ten years | 2,474 |  |  | 3,283 |  |  | 1,885 |  |  | 1,987 |
Total | $ | 5,511 |  |  | $ | 6,292 |  |  | $ | 1,941 |  |  | $ | 2,043 |

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